Step #1
Start the work by drawing a circle and two curve lines inside it & draw outline for ears.
Step #2
Draw outline for arms, hands, legs, feet & tail.
Step #3
Make outline for face & eyes.
Step #4
Make ears.
Step #5
Draw outline for body.
Step #6
Make arms.
Step #7
Make legs, mountain like shapes over the back & tail.
Step #8
Draw nails & small tiny shapes all over the body as shown.
Step #9
Finally, make necessary improvements to finish.
