Step #1
First commence the tutorial by making circles.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for ears & tail.
Step #4
Draw face, mouth & nose.
Step #5
Make ears, eyes & retinas.
Step #6
Make right arm, hand, leg & feet.
Step #7
Draw body & tail.
Step #8
Make left arm, hand, leg & feet.
Step #9
Enhance tail, body & face.
Step #10
Finally, make necessary improvements to finish.