Start by opening a new image 250 x 400 on a transparent background.

Lets start with the body, I used the freehand draw tool with vectors checked and a fill color of #DFA233 to make the body.

Now you can wait and shade your image in when you are finished with all your vectors, this is up to you.. For this tutorial I am going to add shading as I go using the retouch tool set for Lighten and Darken RGB with the settings below. I almost always use retouch when shading an image, when I am writing a selection tutorial I use the paintbrush though.

In your layers pallet, right click on your body layer and choose "convert to raster layer" then use the retouch tool with the settings above to add some shading to the body.

Now for the feet, I used freehand draw with the same settings and color to make one foot above the body layer

And on the same layer I made the other foot.

Convert this layer to a raster layer and use the retouch tool again to add your shading.

You could also add an eyecandy jiggle on this for a little furry look. Here are the settings I used.

Under both of these layers I used freehand draw to make one arm.

And then another arm.

Then I converted that to a raster layer and used retouch to add some shading to both arms and used the same eyecandy jiggle.

Then using preset shapes ellipse with vectors checked I made the head.

Converted that to a raster layer, added shading with the retouch tool, and used the same eyecandy jiggle.

Using the preset shapes again with the same settings, I made two ears under the head layer.

Converted to a raster layer, added shading with retouch, and used the same jiggle.