Step 1: The nose is where we will start. It looks like a backward "j."
Step 2: Now we will add the ear. It is an upside down, squished "u." Add some details inside the ear.
Step 3: Draw the other ear.
Step 4: The mouth is next. Add is just below the nose.
Step 5: The eyes are almond shaped. Color them in, and add the eye lid.
Step 6: Last, draw the neck. Add a line behind the ear and below the chin.
How to Draw a Squirrel Head – Step-by-Step Tutorial