Step #1
Start the work by drawing two circles & a line as shown.
Step #2
Draw outline for wings, tail & legs.
Step #3
Make outline for head & beak.
Step #4
Draw outline for eye & lines for hairs over the head as shown.
Step #5
Make outline for body.
Step #6
Make eye & tail.
Step #7
Make wings.
Step #8
Make legs & lines from neck to wing as shown. Also draw three lines over the tail.
Step #9
Make fur over the wings.
Step #10
Finally, make necessary improvements to finish.
