Step 1: We can start with the head. Draw a wide egg shape for the face. Next add some eyes. Draw two large circles, and add some semi-circles for the ears on the sides of the face.
Step 2: To draw the body, add a semi-circle below the head, with two small curves for the arms either side of the body.
Step 3: Now you can add a circle for the koala's nose. Underneath the arms, add a 'W' shape to make the legs.
How to Draw a Cute Koala – Step-by-Step Tutorial