Step #1
First commence the tutorial by making two ovals & lines as shown.
Step #2
Draw two ovals & three curve lines as shown.
Step #3
Make eyes & ears.
Step #4
Make face & head.
Step #5
Draw outline for body.
Step #6
Make arms & legs.
Step #7
Draw tail.
Step #8
Make retinas & lines over the boy, tail, hands and feet as shown.
Step #9
Finally, make necessary improvements to finish.