Step #1
First commence the tutorial by making an oval & draw outline for ears. Also draw two curve lines intersecting each other as shown inside the oval.
Step #2
Draw two ovals & a rectangle like shape.
Step #3
Make eyes, nose & mouth.
Step #4
Make ears & face.
Step #5
Make arms & body.
Step #6
Draw tail & two line over the feet as shown.
Step #7
Enhance ears, two ovals over the face & draw tongue.
Step #8
Finally, make necessary improvements to finish.