I had to get someone else for this part, since Naru will very likely shred me into bite sized morsels suitable for dipping if she sees me again. Here is Fumika Suzuki after a turn through the previous tutorial.

We can start whenever you're done drooling (or recoiling in disgust, depending). If you're just coming out of the previous tutorial, make sure to Select None and change your active layer to Background.
EYES: Pretty straightforward; just Smudge her pupils into vertical slits. [S = half size of iris; H/O = varies, play around with them while making liberal use of the Undo function]

CLAWS: Again, not exactly brain surgery. Use Smudge to stretch her nails out. [S = size of fingernail]

WHISKERS:


Done!
I'm not sure what to do next, so scream if you have any ideas. Otherwise..."TEH ENDE!!!11!!1!!1!!!!!!!"