First start the tutorial by drawing an oval & a rectangle. Also draw two curve lines intersecting each other inside the oval as shown.
Make outline for ears, arms, hands, legs & feet and also draw an oval.
Draw outline for eyes, nose & mouth.
Make outline for head.
Draw outline for body.
Make arms & an oval over the chest.
Draw plus like shape at the backside as shown.
Draw retinas & plus shape inside an oval over the cheeks as shown. Also draw some curve lines over the cheeks.
Finally, make necessary improvements to finish.
How to Draw Plusle from Pokemon [Speed Painting]