Step #1
First start the tutorial by drawing an oval & a circle. Also draw two curve lines inside the oval.
Step #2
Draw three circles & two ovals.
Step #3
Draw outline for face & lips.
Step #4
Make eyes & nose.
Step #5
Draw head & horns.
Step #6
Make neck.
Step #7
Make hands, fingers & arms.
Step #8
Make legs, feet & tail.
Step #9
Draw an oval on the head & lines over the neck as shown.
Step #10
Finally, make necessary improvements to finish.