First commence the tutorial by making two ovals & a tiny curve line.
Draw outline for arms, hands, legs & feet.
Make outline for tail & ears.
Draw head, ears & eye.
Make outline for body.
Make hands, fingers & arms.
Make legs & feet.
Draw hairs over the tail & draw base of the drawing as shown.
Make retinas & moustache.
Finally, make necessary improvements to finish.
How to Draw a Red Squirrel with Pencils [Time Lapse]
How to Draw a Red Squirrel with Color Pencils [Time Lapse]