Step #1
First start the tutorial by drawing a circle & ears.
Step #2
Draw outline for arms & hands.
Step #3
Make ovals, rectangles & tail outline.
Step #4
Draw outline for face.
Step #5
Make ears.
Step #6
Enhance hairs.
Step #7
Make eye, nose, lips.
Step #8
Make arms & hands.
Step #9
Make legs & feet.
Step #10
Draw outline for body.
Step #11
Make tail.
Step #12
Make retinas & enhance drawing over chest and tail.
Step #13
Finally, make necessary improvements to finish.