Step 1: Draw an eliptical shape which is flatter at the bottom.
Step 2: Draw two vertical oval shaped hollow eyes and three tiny lines below that on each side for whiskers.
Step 3: Draw a tiny inverted "V" above each eye more towards the outer side and a curved double lined tail with a rounded tip. Now draw a tiny oval shaped pupil inside each eye and a tiny triangular nose below the eyes in the middle of the face for the nose.
How to Draw a Cute Cat – Step-by-Step Tutorial