Step #1
Start the tutorial by making an oval, a curve line & a circle.
Step #2
Draw outline for arms, hands, legs, feet & tail.
Step #3
Make outline for head & eye.
Step #4
Make outline for body & tail.
Step #5
Make arms.
Step #6
Draw right legs.
Step #7
Draw hairs.
Step #8
Enhance hairs further.
Step #9
Draw lines over the back as shown.
Step #10
Make curve lines.
Step #11
Draw eyes, nails and tiny curve lines over the arms and legs.
Step #12
Finally, make necessary improvements to finish.