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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.