Step #1
Start the tutorial by making an oval, three lines & a rectangle.
Step #2
Draw four ovals, two rectangles & one zig-zag line as shown.
Step #3
Draw outline for eyes & mouth.
Step #4
Make outline for body & arms.
Step #5
Draw outline for face & ears.
Step #6
Make outline for wings & feet.
Step #7
Make tail & tongue.
Step #8
Make retinas & two ovals over the cheeks. Also draw a curve line in the ear.
Step #9
Finally, make necessary improvements to finish.