Step #1
Start the work by drawing two ovals & three curve lines.
Step #2
Draw four ovals & a curve line.
Step #3
Make outline for face & eyes.
Step #4
Make ears.
Step #5
Draw outline for face.
Step #6
Make body & legs.
Step #7
Draw tail.
Step #8
Make three circles & five lines as shown.
Step #9
Finally, make necessary improvements to finish.