Step #1
First commence the tutorial by making half oval divided into four quadrants & shape for the upper body.
Step #2
Draw outline for ears & legs.
Step #3
Draw outline for face & nose.
Step #4
Make ears.
Step #5
Make eyes & retinas.
Step #6
Make legs & feet.
Step #7
Draw outline for body.
Step #8
Enhance legs.
Step #9
Make tail.
Step #10
Make lines over ears, tail, legs as shown.
Step #11
Finally, make necessary improvements to finish.