Step #1
Start the tutorial by making three ovals & two curve lines inside the top oval.
Step #2
Draw outline for head & make six ovals.
Step #3
Make head & fur.
Step #4
Make eyes & retinas.
Step #5
Draw face & ears.
Step #6
Draw nose, rounded lines & lips.
Step #7
Make arms & hands.
Step #8
Make outline for lower body shape as shown.
Step #9
Draw legs & feet.
Step #10
Make back side shape as shown.
Step #11
Draw horns, blad like shape over the chest & V like shapes over the arms as shown.
Step #12
Finally, make necessary improvements to finish.