First, start by drawing in the eyes. Be sure that the lines are straight enough. This will pay off later on.
Now continue the eyes by drawing in the slightly oval shaped pupils. Ensure that they are in the right place, and size matters also. Start shading in near the top of the eyes.
Color black inside the eyes. Note that there is a shine near the side of both eyes, and leave a white space at the bottom of the eyes.
This next part is simple. Just draw in a triangular shape for a nose, and then draw the mouth.
Start drawing in the ears, which are located above the eyes. Draw a strand of fur to the left of the ear; this is where her forehead will be.
Continue the top of her head by drawing the other ear. Start shading in the inside of both ears.
Go lower to the bottom corner of her ear and draw the fur on the right side of her face.
Draw the fur on the bottom and left segment of her face. When you reach the far left, under her left ear, start drawing a long strand of hair. However, do not draw the entire thing yet.
After you are done shading in any necessary shadows, start drawing the front leg and chest, then finish the strand of hair on the far left of her face.
Shade in any necessary areas, and then continue from her chest to her lower body, and draw in the other front leg.
Be sure to shade in the specified areas. After you are done this, start drawing the two hind legs and the tail.
Complete the picture by drawing the rest of the hind legs, and completing the rest of the tail. Shade in any other remaining areas that require it. Do this, and you have successfully drawn an anime sitting feline.