Step #1
First start the tutorial by drawing three ovals & three curve lines.
Step #2
Draw head & eyes.
Step #3
Make ears.
Step #4
Draw hairs & four water drop shapes as shown.
Step #5
Make lower body.
Step #6
Draw petal like shapes as shown.
Step #7
Make several ovals & lines as shown.
Step #8
Finally, make necessary improvements to finish.