Step #1
Start the tutorial by making an oval, two curve lines & a rectangle.
Step #2
Draw two rectangles & L shaped line as shown.
Step #3
Make rounded cap like shape over the head as shown.
Step #4
Draw unusual shape as shown.
Step #5
Make eyes & outline for head as shown.
Step #6
Make outline for body.
Step #7
Draw cloud like shape as shown.
Step #8
Make bird's face like shape as shown.
Step #9
Make various lines as shown.
Step #10
Finally, make necessary improvements to finish.