Step #1
First commence the tutorial by making a circle & an oval. Also draw two lines as shown.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for head & face.
Step #4
Make eye, retina & mouth.
Step #5
Make hands, fingers & arms.
Step #6
Draw legs, feet and fingers.
Step #7
Make tail & enhance chest by making rounded shape as shown.
Step #8
Finally, make necessary improvements to finish.