Step #1
First commence the tutorial by making ovals & lines as shown.
Step #2
Draw outline for tail, ears, upper body & legs. Also draw a circle.
Step #3
Make outline for face & eyes. Also draw ears.
Step #4
Draw outline for body.
Step #5
Make arms & legs.
Step #6
Draw horn & lines over arms and legs as shown.
Step #7
Make tail, nose holes & retinas. Also draw lines over the ears and tail as shown.
Step #8
Finally, make necessary improvements to finish.