For this activity, use two sheets of tracing paper or regular paper held against a bright window.
1-On a scrap piece of paper, sketch a drawing of an ox and of an elephant so that their heads are similar in size to each other. Keep practicing until their proportions are aligned.

2-Draw the two animals on separate sheets of tracing paper, keeping in mind that their head areas should be similar shapes. Then overlap the two pages, unifying a common area like the horn or tusk.

Artist Trick
Not sure where to start? Pick two images of the same size. Using tracing paper, trace the basics of each. Overlap and rotate your two tracings, looking for where common shapes merge.
3-Tape these pages to a sunny window or a light box. Place your drawing paper on top and lightly sketch the lay – ered drawings.

4-Once transferred, begin to manipulate the sketch: Erase some parts, define others. Keep going back and forth between drawing the subjects.

5-With your sketch done, add value to complement both of your subjects. Areas under the chin and under the tail are commonly dark areas. Start to lightly sketch where shadows will go.

6-Once you’ve established the value, begin building up shadow by using more pressure with your pencil.

7-Now add some detail lines indicating the animal’s fur, anatomy, and pattern. Don’t be too detailed or specific, because then the viewer will be able to easily recognize what one animal is. You want to just indicate hints of features.

8-Ask someone if they know what it is. If they answer immediately, you’ll need to adjust the details so they’re more ambiguous. Once you are satisfied with the results, sketch in a background image.

KEY-DETAIL PRACTICE
Focus on the eyes with this piece. We humans usually recognize the eyes first as the most identifiable, plus they’re so fun to render. Sketch to tone down the eye, so we can see it as an eye and as something else, like an animal’s spot pattern.