Draw a small oval for the head
Add a larger rounded shape for the body
Sketch two small ears on top of the head
Draw a short snout at the front of the face
Add two eyes and a nose
Outline the neck connecting the head to the body
Draw short front legs near the body
Add hind legs and small paws
Sketch a long tail extending from the back
Shape the body into a smooth, rounded otter form
Add whiskers and facial details
Draw the fur line around the chest and belly
Refine the outline and erase extra lines
Add simple shading or color to finish