Step #1
First start the tutorial by drawing two circles & line as shown over the small circle.
Step #2
Draw outline for wings.
Step #3
Draw outline for legs.
Step #4
Draw outline for head & beak.
Step #5
Make eye.
Step #6
Make wings.
Step #7
Make line as shown.
Step #8
Make shape for the upper body .
Step #9
Make feet.
Step #10
Enhance wings from inside portion.
Step #11
Make necessary improvements to finish.