Step #1
First commence the tutorial by making three ovals & two lines inside the top oval as shown.
Step #2
Draw outline for teeth & tail. Also draw three ovals.
Step #3
Make nose & teeth.
Step #4
Make hairs .
Step #5
Draw lines as shown .
Step #6
Make right arm & right leg alongwith fingers.
Step #7
Draw left arm, neck belt & tail.
Step #8
Finally, make necessary improvements to finish.