Step #1
First commence the tutorial by making two circles & a line as shown.
Step #2
Draw outline for arms, hands, legs & feet. Also draw four circles.
Step #3
Make face, beak & eye.
Step #4
Make ears.
Step #5
Draw horns like flowers.
Step #6
Make legs & feet.
Step #7
Make hairs over all the body.
Step #8
Finally, make necessary improvements to finish.