Step #1
Start the tutorial by making an oval & a rectangle like shape.
Step #2
Draw outline for arms, hands, legs, feet & ears.
Step #3
Draw head, ears & eyes.
Step #4
Make outline for body.
Step #5
Make right arm & right leg.
Step #6
Draw an oval & left arm. Also draw several lines over the bottom body portion.
Step #7
Make seven ovals.
Step #8
Make flat shapes over the arms and legs as shown.
Step #9
Make nails.
Step #10
Draw ovals & retinas.
Step #11
Finally, make necessary improvements to finish.