Step #1
Start the tutorial by making two circles, a line & a rectangle like shape.
Step #2
Draw outline for arms, hands, legs, feet & tail.
Step #3
Make outline for face & eye.
Step #4
Draw arms & ear.
Step #5
Make mouth & body.
Step #6
Draw two rounded shape and two lines over the chest and abdomen as shown.
Step #7
Make legs.
Step #8
Make tail.
Step #9
Draw retinas & ears.
Step #10
Make nails for both arms and legs.
Step #11
Finally, make necessary improvements to finish.