Step #1
Start the tutorial by making an oval & two lines intersecting each other as shown.
Step #2
Make an oval & a line as shown.
Step #3
Draw two ovals.
Step #4
Draw wide double border line for the body as shown.
Step #5
Make tail.
Step #6
Make ears & eye.
Step #7
Make retinas, lines in the ears & plus sign shape over the face as shown.
Step #8
Make three circles & four lines as shown.
Step #9
Finally, make necessary improvements to finish.