Start the tutorial by making three circles, a small line inside the top circle & a triangle.
Draw outline for arms, hands, legs, feet, tail & neck.
Make head, ear, mouth & eye.
Draw hairs over the neck and draw the nose.
Draw outline for body just below the neck portion.
Make hairs over the head & draw the arms.
Draw curve lines for the body lower portion.
Make curly tail as shown.
Finally, make necessary improvements to finish.