Step #1
Start the work by drawing two ovals & two curve lines.
Step #2
Draw outline for wings & legs.
Step #3
Make eyes & nose.
Step #4
Make outline for face and teeth.
Step #5
Make wings.
Step #6
Make fur.
Step #7
Make legs & feet.
Step #8
Draw tail.
Step #9
Make hear shape and two tringles over the head as shown.
Step #10
Finally, make necessary improvements to finish.