Step 10: Use the small circle as a guide to draw the top part of the muzzle. Draw a line that starts at the eye on the right, then follow the edge of the circle to create the outer shape of the muzzle. Curve the line left under the nose to create the top part of the corgi's mouth. The line for the mouth should extend to the left edge of the initial circle and curve up slightly.

Step 11: Draw a curved line under the top part of the mouth for the corgi's tongue. The shape of the tongue should be similar to a wide letter U. Add a line in the middle of the tongue, at the top. Draw a wavy line to the left of the tongue for the exposed part of the gums. This line should start on the lower, right side of the tongue and stretch to the left to meet the line for the top of the mouth. Add some smaller, curved lines within the shape of the gums to give it more texture.

Step 12: Use the lower edge of the initial circle as a guide to draw the corgi's chin and lower jaw. Follow the basic path of the circle but make the line for the jaw straighter. Use quick, short strokes for a furry look.

Step 13: Use the triangle-like lines on the head as guides to draw the Pembroke Welsh corgi's ears. Follow the basic path of the guides but make the shape of the ears a bit wavier as you darken the lines. Don't make the tips of the ears too pointy. They should have rounded tops. The ear on the right side should be just a tiny bit thinner than the one on the left because of perspective. Add a few quick, short strokes within the shape of each ear for the furry openings. Follow the basic triangle shape of the dog's ears when you add the quick, short strokes for the fur.

Step 14: Use the main circle as a guide to draw the shape of the corgi's head. Follow the basic path of the circle as you darken the lines to create the shape of the head. When you get to the right side of the head, make the line come closer to the eye. Use quick, short strokes near the bottom. Use quick, short strokes to get a furry texture on the left side of the head and neck too. Add a few more quick, short strokes within the shape of the head to emphasize the texture of the dog's fur.