Step 1. We draw a circle and curves (a vertical straight line to be on the middle of a circle). Then we draw a contour of eyes, a muzzle and a nose with a patch of light at a wolf of an anime.
Step 2. We draw pupils and a mouth at a wolf of an anime.
Step 3. We draw ears and a body at a wolf of an anime.
Step 4. We draw wool and wrinkles on a muzzle from a grin at a wolf of an anime.
Step 5. We erase a circle and curves, then we paint over eyes at a wolf of an anime, as on the picture.
To the utmost Kibu can be drawn here.