Step #1
Start the tutorial by making an oval, two curve lines inside it & draw outline for arms, hands, legs & feet.
Step #2
Draw outline for ears, hands, feet & tail.
Step #3
Draw eyes & nose.
Step #4
Make ears & head.
Step #5
Make hands, fingers & arms.
Step #6
Make legs & feet.
Step #7
Make retinas, an ear & a tail.
Step #8
Finally, make necessary improvements to finish.