Step 6: On top of the head, draw two small arcs as guides for the ears. Don't draw the ears too high on the polar bear's head. They should be pretty low, almost on the sides.
That's it for the guides! From this point on, press harder with your pencil for a more defined drawing.
Step 7: Draw a couple of curved lines around the small circle on the left for the polar bear's first eye. Draw one line above the circle and one below to create the shape of the eye. The lines should slope down toward the muzzle. The ends of the lines should form the corners of the eye. Add the eye on the right the same way. Draw curved lines around the circle and slope them toward the bear's muzzle. Add a couple of lines around each eye for the eyelids and a bit of fur.
Step 8: Inside the eye, draw a tiny circle off to the side for highlight. In the middle add a dot for the pupil. Darken the sides of the initial tiny circle and the corners of the eye. Do the same thing to the eye on the right. Draw a tiny circle for highlight and a dot for the pupil. Darken the corners of the eye. Then add a few more lines around each of the polar bear's eyes for extra detail. Use a series of short strokes around the eyes to represent fur.
Step 9: Use the small oval inside the muzzle as a guide to draw the bear's nose. Use a series of tiny strokes near the top edge for the furry top part of the nose. Darken the sides but make them thinner than the original oval. Before hitting the bottom, curve the lines inward. At the end of each curved line, near the middle, draw two small, oval-like shapes for the polar bear's nostrils. Darken the bottom edge but make it narrower and curvier. Draw a small, vertical line in the middle. Use more tiny strokes along the left edge of the initial oval for more fur.