Here we go, make a large enough circle for the head shape and a smaller round shape for the body. Add the facial guidelines and move along.
To make the head for this panda, all you have to do is thicken the every lining you drew in step one. When that is done you can draw out the ears and then proceed to step three.
For the eyes, all you have to do is first draw two oval shapes for the outer rings, and then draw two more oval shapes for the inner parts of the eyes. Color a nose and then make the lips.
For this panda I drew the small paws touching his face. When the hands or paws are drawn in, finish the lining for the face and then draw out the bottom parts to the arms. The arms and hands combined sort of looks like a drawing of an unfinished dog bone.
For the last drawing step all you have to do is draw in the tummy, and then draw out the legs and feet. Draw the bottom padding of the feet and then you can erase the guides and shapes you drew in step one.
Here is how cute the panda for kids looks when you are done making this adorable bear. Color it in and when you're done you can try out something new.