Step #1
First commence the tutorial by making shape as shown.
Step #2
Draw outline for face, arms, hands, legs & feet of cat.
Step #3
Make outline for face, ear & neck of Keiichi.
Step #4
Draw retinas, eye, nose & lips of Keiichi.
Step #5
Make hairs.
Step #6
Enhance hairs.
Step #7
Make upper body dressing & sleeves.
Step #8
Draw face & lips of cat.
Step #9
Make ears, eye, nose, lips & moustache of cat.
Step #10
Make arms, hands & fingers of cat.
Step #11
Make body, legs & feet of cat.
Step #12
Enhance cat and dressing of Keiichi.
Step #13
Finally, make necessary improvements to finish.