Step #1
Start the tutorial by making two ovals & a curve line inside the top oval.
Step #2
Make four circles & draw outline for legs.
Step #3
Make outline for head & face.
Step #4
Draw nose, eye & retina.
Step #5
Make hands, fingers & arms.
Step #6
Make outline for body & tail.
Step #7
Make legs, feet & fingers.
Step #8
Make zig zag shape over the back. Also draw v like shape over the neck as shown.
Step #9
Finally, make necessary improvements to finish.