Step #1
Start the tutorial by making two ovals & a curve line inside the top small oval.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw outline for mouth, lower face & eye. Also draw lines over the horns and head.
Step #4
Draw hairs around the neck.
Step #5
Make hairs at the back and at the tail.
Step #6
Make hairs at the lower body portion as shown.
Step #7
Make right arm & right leg.
Step #8
Make left arm & left leg.
Step #9
Finally, make necessary improvements to finish.