Assuming you want tips on how to paint a panda lying on the floor:
One approach is to start with the panda. Paint a large circle for the body and two smaller ones for the head and rump. Then, use a curved line to connect the circles and give the panda some volume. To paint the legs, start with two small circles at the bottom of the body. Then, use a curved line to connect the circles and give the panda some volume. Finally, paint the arms and tail.
Another approach is to start with the floor. Paint a large rectangle for the floor and two smaller ones for the head and rump. Then, use a curved line to connect the rectangles and give the panda some volume. To paint the legs, start with two small rectangles at the bottom of the floor. Then, use a curved line to connect the rectangles and give the panda some volume. Finally, paint the arms and tail.