Start the tutorial by making three ovals & two curve lines inside the central oval.
Draw outline for arms, hands, legs, feet & tail. Also draw an oval and a rectangle shape.
Make outline for eyes & lips.
Draw outline for face.
Draw outline for body & legs.
Make arms & hands.
Draw tail and flower like shape at the end of the tail.
Make mouth & ears. Also draw several curve lines inside the eyes and over the cheeks.
Draw hairs like a cloud.
Make nails & inner edges in the ears as shown.
Finally, make necessary improvements to finish.