WARNING: Large file.
This is my first progress shot file so please bare with me.
I apologise for it being resized. Here is a larger version: http://furmiliar-faces.deviantart.c.....hots-346757426

Part 1:
This is where I quickly doodle out the outline, some coloration and markings. He looks a bit odd here because there's no eyes yet :P

Part 2:
I then open up Gimp (As I much prefer the blur/smudge tool on Gimp over the one on Sai) and blur/smudge all of the markings, being careful to follow the fur line of the animal so as to make it look more natural. At this point it doesn't matter if the initial markings are lost.

Part 3:
Add some detail :D Still looking pretty creepy with no eyes.

Part 4:
Now back on SAI, smudge it all in with the water tool, paying attention.

Part 5:
Really all I need to do now is add some more details and finishing touches, cleaning up any mistakes.

Part 6:
Finally, add some eyes and we're all done C: