Step 10: Draw a small arc on either side of the head for the ears. Draw a line inside each ear for extra detail.
Step 11: Use the original circle as a guide to draw the rest of the otter's head. Otters have some of the densest fur of all the animals, so use quick, short strokes as you go around the head to give it a furry look. Add more strokes around the muzzle and the eyes for extra detail.
Step 12: Use the line as a guide to draw the otter's front legs. Draw lightly at first to get the structure right. When you're happy with what you have, go ahead and darken it. Draw around the guide line, making the leg thicker on top. Draw the wide paws at the bottom with the otter's webbed toes. Draw the otter's leg on the other side the same way. Most of it is hidden, so only draw the visible portion.
Step 13: Use the other line as a guide to draw the otter's hind legs the same way as the front legs. Remember to draw the leg lightly at first, then darken it when you have the structure right. The hind leg is thicker at the top. Don't forget to draw the webbed feet at the bottom! Draw the visible portion of the otter's foot on the other side using the same technique.
Step 14: Darken the initial lines to draw the rest of the otter's body and tail.