Step #1
First commence the tutorial by making two circles & two curve lines as shown.
Step #2
Draw outline for arms & V shape at the back.
Step #3
Make outline for head & ears.
Step #4
Draw outline for eye, lower face & beak.
Step #5
Draw body & arms.
Step #6
Make three branch shape tail.
Step #7
Draw an oval connected with double border line & horn like shape at the back as shown. Also draw chest shape.
Step #8
Finally, make necessary improvements to finish.
