Start by drawing an almost square shape, like so. This will be your Horus' head.
Now draw on your Horus' beak and eyes.
Go around the outline of your Horus' eyes to make the outline darker. Inside each eye
draw a semi-circular line to create a pupil. Then draw your Horus' body below the head.
Underneath your Horus' body draw two feet shapes and one longer shape for the tail.