Start by creating an ellipse using elliptical shape tool.



Enable add to shape area from the top bar. Create two circles for the ears using elliptical shape tool.



Create hair using pen tool.



Create two circles using elliptical shape tool. Place it for the eyes.



Create a triangular shape using polygon shape tool. Place it for the nose. Using pen tool create lips.



Create hand shapes using custom shape tool. Apply one pixel white stroke to these hand layers.



Create an ellipse using elliptical shape tool. Press Ctrl+T and rotate slightly. Place it for the arm.

Similarly create an arm for the other side.



Create a few ellipses to create leg and feet as shown.



Duplicate the layer. Press Ctrl+T. Right click and select Flip Horizontal and place on the other side.



Create a rounded rectangle using rounded rectangular shape tool. Press Ctrl+T. Right Click and select Warp. Adjust the nodes to get the shape as shown. Apply some stroke layer style.



Create an ellipse using elliptical shape tool. Apply the same layer style.



From layer menu select layer style>>create layers. Select and merge both the resulting layers. Select eraser tool and remove upper left area to create the wing.



Similarly create more feathers using the same technique.

Create a circle using elliptical shape tool and repeat the above mentioned steps.



Select and merge all the wing layers. Duplicate the layer. Flip horizontal and place it for the other side.

Select all the layers and press Ctrl+G to group.



Duplicate the group. Adjust the hand, legs and wings shapes to create a different flying pose.



Open animation window. For the first frame hide the second group.



Duplicate frame. Hide the first group and unhide the second group.



Press Ctrl+Alt+Shift+S to save an optimized animated GIF.