Step 1: First, draw the short, pointed bill.
Step 2: Next you'll draw in the small round eye above and to the left of the bill.
Step 3: Then you'll draw the head, a long curving neck and the large body with a jagged line along the belly for the long feathers, also adding in a small wing near the belly.
Step 4: Finally, you'll draw the long legs and large feet and toes.
How to Draw a Cartoon Emu – Step-by-Step Tutorial