Step #1
Lets start with a circle and draw shape as shown in the diagram.
Step #2
Draw a circlefor body and make lines for hands and legs including upper hand.
Step #3
Draw outline for tail.
Step #4
Make face.
Step #5
Draw both horns.
Step #6
move on to left hands by sketching outline.
Step #7
Draw right hands.
Step #8
Make two legs.
Step #9
Sketch outline for body & tail.
Step #10
Make Remaining back and front legs.
Step #11
Draw outline for body enhancement, face and upper body and sketch tail with small horizontal lines.
Step #12
Make necessary improvements to finish.