Open a new image about 150 x 150

Use the paintbrush with the settings below to make your bear

I used #885F34 for the bear and #657E52 for his shirt

make the face

fill the bear with #C49664

fill the muzzle with #DCBFA0

fill his shirt with #ABC19B

fill the little heart with #A84838

select the bear head and use this cutout

select the right arm and use the same cutout

select the left arm and use the same cutout

select the bears legs and use the same cutout, changing the blur to 6.00

select the left ear and use the same cutout, changing the blur to 4.00, do not deselect, grab the paintbrush with these settings

using #885F34 add some shade here

select the other ear and use the same cutout, do not deselect, grab the paintbrush and add the same shade here too

select the muzzle and use the same cutout, changing the "fill interior with color" to #DCBFA0

select the shirt and use this cutout

select one sleeve and use the same cutout, changing the blur to 4.00

select the other sleeve and use the same cutout.

thats it.....