Step #1
First commence the tutorial by making two ovals & two lines as shown.
Step #2
Draw outline for wings & tail.
Step #3
Make outline for legs.
Step #4
Make ears, long beak & eyes.
Step #5
Draw fur on both side of the head.
Step #6
Make long neck of swanna.
Step #7
Make wings & fur.
Step #8
Draw flower like shape over the chest.
Step #9
Make legs & feet.
Step #10
Finally, make necessary improvements to finish.