Step #1
Start the tutorial by making three ovals & two curve lines inside the central oval.
Step #2
Draw outline for arms, hands, legs, feet & tail. Also draw an oval and a rectangle shape.
Step #3
Make outline for eyes & lips.
Step #4
Draw outline for face.
Step #5
Draw outline for body & legs.
Step #6
Make arms & hands.
Step #7
Draw tail and flower like shape at the end of the tail.
Step #8
Make mouth & ears. Also draw several curve lines inside the eyes and over the cheeks.
Step #9
Draw hairs like a cloud.
Step #10
Make nails & inner edges in the ears as shown.
Step #11
Finally, make necessary improvements to finish.