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Sketch a circle that's as large as you want the lion's head to be. Then, draw a half-circle on the top of the circle off to 1 side. Make another half-circle on the opposite side. These will be the ears. Since you're making a cartoon, you can exaggerate the size of the lion's nose. Draw a horizontal line in the center of the circle and make it as long as you like. To make this into a triangular-shaped nose, draw a "V" coming down from the ends of the line. You can keep the triangle pointed or round the edges to make a smoother looking nose. Place your pen or pencil at the bottom point of the nose and draw a curved line like a half-circle at the bottom of the straight line. Make the half-circle curve up in both directions. The upward curves will make your lion look like it's smiling. To make your cartoon lion look whimsical, add 2 or 3 horizontal lines going away from each side of the face. You can make the whiskers as long as you like. If you're drawing a female lion, you might want to leave out the whiskers but make dots above the mouth. Decide how large you'd like the lion's eyes to be and make 2 circles halfway between the nose and top of the head. Leave a gap that's the size of 1 eye in between the eyes. Shade in most of the circles, but leave 2 tiny dots to represent the pupils. Make the eyes as expressive as you like. You could leave the circles very simple or sketch eyebrows and eyelashes, for instance. Create a scalloped edge around the lion's entire head. To make a large mane, leave a wide gap between the mane and the face. Skip this step if you're drawing a female lion. Sketch 2 lines from the bottom of the mane that curve down towards the center. Make 2 paws at the bottom and bring the lines back up to make the lion's legs. Then, make 2 taller legs that stick out from the sides of the lion so it looks like the lion is sitting on its haunches.  Keep in mind that you won't see most of the lion's body in this position. To draw the paws, make 3 half-circles in a row. Draw a thin line coming from the lion's back leg and make it curve up. Sketch another parallel line to make the thin tail look 3-dimensional. Then, add a bushy circle at the end of the tail. If you prefer, draw the tail so it curves around and lies in front of the lion on the ground.

Summary:
Draw a circle for the lion's head and make 2 half-circles for ears. Sketch a triangular nose in the middle of the face. Draw a curved mouth coming down from the nose. Make 3 long lines extend from the side of the face to create whiskers. Draw 2 circular eyes in the top half of the lion's head. Add a bushy mane around the head if you're drawing a male lion. Draw the lion's legs if you want to show it sitting on its haunches. Make a tail that sticks out from 1 side of the lion. Finished.