Start with a relatively normal face - not much shape in the forehead nose area, a bit of a rise over the mouth area, and a widening of the jaw area. So more emphasis on the upper cheekarea that houses the eyes.
Find a picture of a lion to copy the features, and lightly draw them in on the face. Note the different shape of the eyes. That will be helpful when sculpting and colouring. Note thje width of the nose and how that nostril will flare out there. Note the shape of the mouth, going under the pout and down the sides. These are sculpting lines.
Starting with the eyes, lift the brows, shape the nose. Indent the nostrils,
Lift the jowls from the nose. Four stitches each side.
Pencils first. Dampen the face and apply the browns in Prismacolour pencil. This could have been darker. Apply the black pencil and blend where needed. Colour the eyes with Chartruse . Use a bamboo skewer and dab in the pupils.
Now Paint. With a small brush, paint over the black on the eyes to deepen and create the necessary shadows. Darken and refine the nose and mouth. With white paint (I used fabric paints) paint in all the highlights, brow, on the eye under the eyelid, under eye, nostrils, upper lip and chin. With the sharp tip of the skewer, place the whisker dots. Mix brown paint with a wet bigger brush and paint all around the face. Put Modpodge on the eyes (not eyelids) black part of the nose and black part of the lips. Eye highlight may need to be done again if dulled, to bring it back to life.
Add fur fabric to see what it will look like.
Make him a Top Hat!