Step #1
Start the tutorial by making three circles & a line as shown.
Step #2
Draw a circle & draw outline for legs.
Step #3
Make head & neck.
Step #4
Make outline for body.
Step #5
Draw arms.
Step #6
Make tail & lines from neck to the end as shown.
Step #7
Make ears & line as shown.
Step #8
Make eye & mountain like shapes over the back as shown.
Step #9
Make tiny circles all over the body.
Step #10
Finally, make necessary improvements to finish.