Step #1
Start the tutorial work by drawing three ovals & two lines as shown.
Step #2
Draw outline for arms, hands, legs, feet & tail.
Step #3
Make outline for ears & hairs.
Step #4
Draw outline for face & eyes.
Step #5
Make ears & hairs.
Step #6
Draw outline for body.
Step #7
Make left arm & fingers.
Step #8
Draw legs & fingers.
Step #9
Make tail.
Step #10
Enhance ears & hairs.
Step #11
Draw retinas & nose.
Step #12
Draw hairs & enhance tail by making a line.
Step #13
Finally, make necessary improvements to finish.