Step #1
First commence the tutorial by making three circles & draw outline for ears. Also draw two curve lines inside the top circle.
Step #2
Draw outline for arms, hands, legs, feet & tail.
Step #3
Make outline for face & nose.
Step #4
Make outline for body.
Step #5
Make legs.
Step #6
Make arms & hands.
Step #7
Draw ears & tail.
Step #8
Make eyes, eye brows, lines over the nose & necklace.
Step #9
Draw nails & rounded shapes over the back as shown.
Step #10
Finally, make necessary improvements to finish.