Step #1
Start the tutorial by making three circles, a small line inside the top circle & a triangle.
Step #2
Draw outline for arms, hands, legs, feet, tail & neck.
Step #3
Make head, ear, mouth & eye.
Step #4
Draw hairs over the neck and draw the nose.
Step #5
Draw outline for body just below the neck portion.
Step #6
Make hairs over the head & draw the arms.
Step #7
Draw curve lines for the body lower portion.
Step #8
Make curly tail as shown.
Step #9
Finally, make necessary improvements to finish.
