You will first draw a circle for his head and then add the facial guidelines. One that is done draw a larger circle for the mid part of the body. Add the shapes of his legs and then move to the next step.
In this next step you'll start drawing out the shape of the head and face along with the ears and body. Once that is done you can add his snout, nose and arm. Give him some eyes and then detail to his face with eyebrows and two lines on his face, one on the left and one on the right. Finish the linig for his right leg and thn give him some padded feet.
What you'll do now is to add all the pieces of fur that is around his whole body as shown. You'll then add two patches and the the stitch lines on his face, chest and feet. Erase all the guidelines you drew in step one.