Step #1
Start the work by drawing an oval & four curve lines.
Step #2
Draw two ovals, a line, feet outline & a circle.
Step #3
Draw outline for eyes & mouth.
Step #4
Make nose, arms & legs.
Step #5
Make outline for face & body.
Step #6
Make ears.
Step #7
Draw tail & two tiny ovals.
Step #8
Finally, make necessary improvements to finish.
How to Draw Marill from Pokemon [Speed Painting]