Step #1
Start the work by drawing a circle, two curve lines inside the circle & an oval.
Step #2
Draw outline for wings & legs.
Step #3
Make head & eyes.
Step #4
Draw outline for body.
Step #5
Make wings.
Step #6
Make legs.
Step #7
Draw tail.
Step #8
Make eyes & fur over the wings, chest and head.
Step #9
Finally, make necessary improvements to finish.