Step #1
Start the tutorial by making two ovals & two curve lines.
Step #2
Draw outline for ears.
Step #3
Make outline for face.
Step #4
Draw outline for head.
Step #5
Make body & leaves.
Step #6
Make eyes & retinas.
Step #7
Draw tail & lines as shown.
Step #8
Make tiny ovals & a curve line as shown.
Step #9
Finally, make necessary improvements to finish.