Step #1
First commence the tutorial by making an oval & two triangle.
Step #2
Make outline for arms, hands, legs, feet & draw circles.
Step #3
Draw outline for eyes & nose.
Step #4
Draw outline for face.
Step #5
Make outline for body.
Step #6
Make ears.
Step #7
Make tail & tilted line as shown.
Step #8
Make arms, hands, legs & feet.
Step #9
Draw eyes & nails.
Step #10
Finally, make necessary improvements to finish.