Step #1
Start the work by drawing two ovals & a line as shown.
Step #2
Draw outline for legs, wing and tail.
Step #3
Make outline for beak & head.
Step #4
Make eyes, chest & wing's shape as shown.
Step #5
Draw two triangle shaped furs.
Step #6
Make legs, feet and nails. Also draw lines over the neck and furs.
Step #7
Finally, make necessary improvements to finish.