Step #1
First commence the tutorial by making ovals & lines as shown.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Fraw eyes, face and nose as shown.
Step #4
Make ears.
Step #5
Make upper body dressing & sleeves.
Step #6
Make hands, fingers & arms.
Step #7
Draw square like shape over the chest.
Step #8
Make right arm, shoes & right leg.
Step #9
Make left arm, shoes & left leg.
Step #10
Draw lines over the ears and tail as shown.
Step #11
Finally, make necessary improvements to finish.