1. Let's draw a circle as a basis, then a long muzzle and a nose, then we will draw eyes, teeth and the lower jaw of a squirrel.
2. Let's paint over small area in a mouth, then we will draw pupils, a forehead and ears.
3. We draw an acorn. How to paint over an acorn hat, you can look in other lesson here. The principle such, draw the curves directing on meridians and parallels, in other words which show an object surface, then circles of different diameter depending on situation (the closer to us, the it is more, the otdalenny, for example, at the edges and where a tail, the less (excuse for the trivial description)) we fill an acorn cap.
4. Then we draw hands and feet at a squirrel.
5. We draw paws and a tail.
6. If you did not erase excess lines yet, erase, such the squirrel from Ice Age has to turn out. If you wish to make a squirrel of more fluffy, I have a lesson of drawing of the real squirrel, there very easily and it is simply possible to draw a pukhnatost, the main thing that the sketch was good as this. Can look at a lesson here.