Draw circles for the rump, chest and leg, and a rounded square for the head. Otters have very boxy heads!
Draw lines to connect the head to the chest, and add in the feet.
Connect all your remaining shapes together, and add in a thick tail, nose and eyes.
Add in your otter's ears, mouth and toes, and lines to show where we'll color in the otter.
Shade in your otter! Otters have brown fur on their heads, and white fur on their chests and faces.
You can add shading to the parts of the otter which might be in shadow, like under the belly. Add in little hairs to show the otter's fur by drawing short lines in the direction the hair goes. You're done!