Step 1 - Head
I always start with the head. It's just easier. Start with an oval. Not to long but more spherical.
Then find the center of the face. In this case she is facing backwards.
Remember, always an oval for side shots.
Step 2 - Body Form
This is basically a guide for you to use wen doing the body. I usually try to make it as big as the head since this will be the neck & body.
Step 3 - Mouth (eye should end at 2nd line)
Using the lines you drew on the head, start the eye at the top of the vertical line. It's usually easier once you know where the eye is to do the snout.
Step 4 - Face
The eyes are going to be the hardest for most. If u'd like, draw another line coming from the first eye to help with placing the second.
You can also add a horn as shown on the left. Try to keep it somewhat in the middle between the eyes.
Step 5 - Body & Legs
Body - Using the spheres you drew for the body, make the curve of the flank connect to what will be the hind leg. Then connect the head to the body from the ear to the first circle.
Legs - They are a bit larger at the hoof compared to where they connect to the body. Connect the hind leg close to the center of the body. For the back right leg try to just mimic the left.
Tutorial part 2 - [link]