1. Start new document with 550 width and 550 height. Select #CCCC66 as your foreground color. Create New layer. Select Ellipse Tool and draw a large Circle for face. Create Two more layer for Ears.
2. Now Apply Stoke.
3. Insert New layer, select Ellipse tool, select white as your foreground color and draw a small ellipse Inside ear as shown below:
4. Again select ellipse tool and select "Subtract from Shape Area" Option. Draw another ellipse on the same layer like this:
5. Now apply Inner Shadow:
6. Create New for Eyes. Select Ellipse Tool and draw eyes as shown. Apply Stoke:
Size: 3px
Position: Outside
Color: CC9966
7. Create new layer. Select Ellipse Tool again, select white as your foreground color and draw a large Ellipse like this:
8. Set #663333 as foreground color. Draw a small circle at new layer and with the help of direct selection tool, shape it like as shown below.
9. Now with the help of pen tool make mouth details.
10. At new layer, with the help of pen tool, make its body, then apply stroke.
Size: 3px
Position: Outside
Color: CC9966
11. With Ellipse tool make bear hands. Then apply the same stroke.
