Whenever you're trying to draw something new, break the image down into simple shapes, circles, rectangles and sqaures. Then refine the shapes by making them into curves. Last, add details and textures.
When drawing any type of animal the first basic thing you want to do is to draw shapes that make up the lion, then outline the shapes to match the actual shape of a lion. Add fur, eyes, tail, and other things to make your lion look its best.