Step #1
Start the tutorial by making two ovals & two lines inside the top oval as shown.
Step #2
Draw outline for ears & neck.
Step #3
Make outline for head & lips.
Step #4
Make ears and one circle over the forehead. Also draw outline for eyes.
Step #5
Draw tail & two half ovals over the back.
Step #6
Make three curve and tilted lines as shown.
Step #7
Make six ovals, lips & two lines as shown.
Step #8
Finally, make necessary improvements to finish.