Step 11: Under the head, draw a series of jagged lines for fur. Don't overlap the hands.
Step 12: Under the body, draw a couple of curved lines for the squirrel's feet. Draw lines inside the feet to separate the toes.
Step 13: Draw a line that curves down from the right side of the head for the top of the tail. Make the line jagged and split it up a bit to represent fur. Starting on the bottom, right side of the body, draw another jagged line that curves up for the rest of the squirrel's tail.
Step 14: Using a pen or marker, carefully go over the lines to make your squirrel drawing permanent. After inking, get rid of every pencil mark with an eraser.
Final Step: Color your squirrel using color pencils, markers or even crayons! Use brown to outline the color separation around the eyes, belly and tail. Then color the main section brown. Color the rest of the squirrel's body light brown except for the eyes, ears and nose. Use pink for those areas. For a gradient effect on the eyes, color the top part dark brown and the bottom part light brown.