First, I'd make a circle, and mark the center and where they eyes go with some lines.

Second, I'd add the ears. Depending on the breed, I would shape them differently.

Next I'd add the muzzle shape. I usually shape it differently if the cat is more muscled. Like, if I were making a fat cat, it'd be roundish, and if they were more muscular, and make it more of a square shape.

Now I add the sides. As I said before, the shape and size really depends on the breed you're drawing.

Next I'd make the eyes, and I really try and show more emotion in the eyes to show how hey feel.

Next I add the eye dots above the eyes, and the hair tuft.

Then I add the neck fur. Again, shape and size depends on the breed!

Now, I add the final details for the sketch, and start the Lineart on a new layer!

I usually either start with the nose or the muzzle, but since the muzzle is at an angle, I drew the muzzle first.

Next I add the nose and mouth.

I realized before that I made a mistake, so I resized the muzzle to be smaller, then I added they eye shape.

Then I added the tear ducts for the eyes.

Then I add two lines above the eyes marking the eyebrows, and add two eye dots above that.

Now I add the pupils, and the rings around them. Cats have those rings, but they are really large, and when they widen their eyes, you can see white where the lines end. But this is a more cartoony style, so I made the rings to where you can truly see them.

Now I add the side tufts, and I make them more smoother than the Lineart. (Obviously :3)

Now I add the ears! Nothing special about them really.

Now I add the hair tuft!

Now I do some extra details on the face.

Then I do the neck fur. I reached the image limit for this, so I'll make a part two for coloring in the next chapter.