Step #1
First commence the tutorial by making two circles & shape for the upper body.
Step #2
Draw outline for arms, hands, legs, feet & tail.
Step #3
Make nose, ears, head & eye.
Step #4
Make hands & arms.
Step #5
Draw body, feet & legs.
Step #6
Make tail.
Step #7
Draw lines all over the body as shown.
Step #8
Finally, make necessary improvements to finish.