Step #1
Start the tutorial by making two ovals & three curve lines.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face & ears.
Step #4
Make eyes & nose.
Step #5
Make hairs.
Step #6
Draw lips & curve line.
Step #7
Draw two cloud like shapes near the neck as shown.
Step #8
Make hands, fingers & arms.
Step #9
Make legs & feet.
Step #10
Draw tail.
Step #11
Enhance ears & zigzag line over the abdomen as shown.
Step #12
Finally, make necessary improvements to finish.