Create a circle using elliptical shape tool.
Press Ctrl+T. Right click the layer and select warp. Select shell lower from the preset warp shapes at the top bar.
Create a rounded rectangle using rounded rectangle shape tool.
Duplicate, rotate and place for the both ears.
Using pen tool draw lion's hair in random zig zag manner. Move this layer below the face layer in layer order in layer palette.
Press Ctrl+T and squeeze down the shape vertically.
Create a rectangle for lion's body using rectangular shape tool.
Create two ellipses using elliptical shape tool. Rotate and place for the legs on each side of the lion.
Select face and ear layers and merge together. Select body and legs layer and merge together. apply a two pixel stroke to the resulting layers. Apply stroke on hair layer too.
Create a rectangle using rectangular shape tool.
From custom shape tool create a talk 3 shape.
Press Ctrl+T. Right click the layer and select rotate 180 degrees. Overlap this shape with rectangle. select and merge both shapes. apply stroke.
Duplicate the layer. Press Ctrl+T. Right click the layer and select select flip horizontal. Place both legs as shown in the image below.
Select both leg layers and merge together. select eraser tool and remove the upper lines of the legs.
Using brush tool with a 2 pixel width create a shape that connects legs with lions body in a new layer.
Create eyes and nose using elliptical shape tool.
Select the nose layer. Enable subtract form shape area form the top bar. Draw a rectangle in upper half of the nose ellipse.
Using brush tool create lips and ear details.
Using pen tool in path mode create an arc shape.
Create a new layer. select brush tool with 2 pixel setting. In path window click on stroke path with brush. Duplicate and rotate to complete lion's whiskers.
Using pen tool create lion's tail. Move this layer below all the layers in layer order in layer palette.
Duplicate hair layer. scale it down and place at the end of the tail.





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