Step #1
First commence the tutorial by making three circles & two curve lines.
Step #2
Draw outline for face , arms, hands, legs, feet & tail.
Step #3
Make outline for face & eyes.
Step #4
Make mouth.
Step #5
Draw outline for body.
Step #6
Make tail.
Step #7
Draw hands, fingers & arms.
Step #8
Make feet & right.
Step #9
Make eyes & teeth.
Step #10
Draw lines over the body as shown.
Step #11
Make V shapes over the back as shown.
Step #12
Finally, make necessary improvements to finish.