The initial sketch (not visible in the gif) felt a little too cartoon for what I was looking in this piece, I rebuilt the drawing with a little better perspective and construction.
The process was a pretty straightforward, keep painting and refining over piling layers. In reality I could have done all that on one single layer but I like to step back a few steps and edit layers below to experiment, so its rare I work on a single layer and reserve that option for very simple drawings.
The last step in this process using .sai was opening the flat image in Photoshop to transform and liquify certain parts that looked off and I leaved at the end, like the ears being too big (in CSP and Krita this can be done in the same sofware since they have specialized tools for this).
Steps process:
