I use graphite paper to transfer my image to my desired surface.
I put in as much detail as I can. It’s easier to remove than to put back.
Using the same image I just traced, I cut out the mask. The darkest bits get completely removed.
I did the background first because some of the fur covers it.
Putting the darkerst bits in with opaque grey.
Putting the other dark bits in with the same grey. Keeping an eye on the reference on how dark to go. Starting to erase the fur.
Adding and erasing more grey.
Onto the warmer area. Using burnt umber to put in the dark areas.
Erasing all the lighter parts. Highlight in eye was also done.
Going over the warm area with a transparent mixture of golden- and red ocher.
Building up more layers with burnt umber.
More erasing and more of the transparent orange mixture.
Making the whites whiter with more erasing.
Adding detail like the whiskers is the last step.
And you are done.