That's it for the guides! From this point on, press harder with your pencil for a more defined drawing.
Step 11: Lightly sketch the eyeballs inside the head as two small circles. Use the initial lines as guides for placement. When you get the size and shape right, darken the lines. Make the sides of the circles pointier to create the corner of the eyes. Notice the size of the panda's eyes in relation to the rest of the head. Don't draw them too big. Add a few extra lines around the eyes for the skin and wrinkles.
Step 12: Shade the inside of the eyes for the irises and pupils. Inside each eye, draw a tiny circle and leave it blank to represent glare. The middle of each eye should be darker for the pupils. Don't worry too much about the panda's eyes because the patches you'll draw around them later will make them hard to see anyway. Add a few quick, short strokes above the eyes for a bit of fur.
Step 13: In the middle of the muzzle, lightly sketch a triangular shape for the panda's nose. When you get the placement and size right, add a slit on either side for the nostrils. Use a couple of short lines to darken the bottom part of the nose. Use quick, short strokes for the furry top part of the nose.
Step 14: Draw a thick, dark, horizontal line under the nose for the mouth. Use quick, short strokes that curl up for the furry sides of the mouth. Now use quick, short strokes along the edge of the initial circle to create the sides of the muzzle. Add some short strokes along the bottom edge of the initial circle too for the panda's chin.