Begin with a medium circle and a small one.
Make the outline of the nose and mouth along with the eyes on the face.
Make the outline for the face and the ears.
Now make the outline for the legs and the feet.
Join the two legs to the feet, make the fingers.
Complete the other two set of legs and feet, draw the fingers too.
Make the long and bushy tail
Draw the other details like the land, enhance the eyes and give those required spots across the body.
Complete the drawing by adding the required detailing and the final finishing touch.