Step #1
First commence the tutorial by making three ovals & a tiny line inside the top oval as shown.
Step #2
Draw outline for legs & wings.
Step #3
Draw outline for ears, neck & tail. Also draw four rectangles as shown.
Step #4
Make outline for face, mouth & draw ears.
Step #5
Make outline for eyes & hairs over the neck.
Step #6
Make outline for body.
Step #7
Make wings.
Step #8
Make legs & feet.
Step #9
Make tail & clip like shapes on both wings as shown.
Step #10
Draw nails & lines over the wings as shown.
Step #11
Draw retinas & nose.
Step #12
Finally, make necessary improvements to finish.