Step #1
Start the tutorial by making ovals & shape as shown.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make an oval & Draw outline forears.
Step #4
Draw face & eyes.
Step #5
Make ears.
Step #6
Draw hairs.
Step #7
Make hairs.
Step #8
Make right arm & right.
Step #9
Make left arm & left leg.
Step #10
Draw tail.
Step #11
Finally, make necessary improvements to finish.