For this tutorial, our cat will be sitting at 3/4 view but his face will be towards the viewer. We'll start off by sketching out the skeleton. Because the cat is sitting at an angle, most of his left back leg and left front leg will not be visible.
However, it's helpful to include them in the sketch anyway, because this will help us to visualize the part as a whole and then draw it correctly.
Add the guidelines to the face. This will help ensure we draw the head at the right angle.
Now for the eyes and mouth. This is where we'll use the guidelines. Notice how the eyes rest on the horizontal guideline while the mouth and nose are aligned with the vertical guideline.
Sketch in the head, adding small tufts of fur on the cheeks and top of the head. This is where we'll add the collar. Make sure to follow the curve of the head to make it look more believable. Add the bell.
Sketch in the ears, adding some fur where the ear meets the head. Then add some large tufts to the inside of both ears.
A cat's back arches slightly when they are sitting. Make sure the torso is slightly larger than the skeleton. Sketch in the curve for the leg, making sure to note the overlapping skin over the foot. Add fur at the spots where it would be longest; the chest and the back.
Now for the front legs. The fur is pretty short on the legs, so we won't we adding any noticeable fur. However, you can add more fur if you decide you want a more fluffy cat.
Sketch in the tail, making sure to keep the entire tail the same width. Erase any lines underneath.
After you remove the guidelines, you now have an anime kitty line art. Finish it with the colors you want.