TheArtistic_Division
Here ya go
Start with the lightest shade or really lightly outline your image

Then you want to colour it in softly

Then I use my finger because I don't like the smudge tools and I add some darker lines to the image

Then I outline all the dark lines and smudge it out to try and make it look soft.

Then you can add whatever you want but here ya go! :D hope this helps.
Enjoy!