The only visible parts of the back two legs will be the paws, which is why we’re only putting circles there and not full-on ovals.
Keep in mind that anime features are exaggerated compared to real ones, so all expressive elements (i. e. mouth and eyes) should be bigger/more emotionally charged than usual.
For this part you can let your imagination run wild, or you can use the reference if you’re not feeling too creative.
