Step #1
First commence the tutorial by making two overlaping ovals & two lines as shown.
Step #2
Draw outline for wings.
Step #3
Make outline for face & ears.
Step #4
Make mouth & teeth.
Step #5
Draw wings.
Step #6
Make legs & ears.
Step #7
Enhance wings by making inner edges as shown.
Step #8
Finally, make necessary improvements to finish.