The head has an oval shape. The body is big, widens at the bottom, it looks like a bag.
Correct the contours.
Draw them using one bending line.
Draw them massive and long.
Baloo’s tummy is white, separate it with the help of a semi-circle.
Draw small oval ears.
Make the contours.
Draw a big nose.
The eyes are round and small.
Add everything that hasn’t been drawn yet.