More layout including the face, rough layout of fine features (fingers/toes/etc). Somebody told me once that furry art was just a way for people who can't draw faces to bypass the whole "uncanny valley" thing. As someone who can't draw human faces very well, but who knows lots of furry artists who can, I'm still undecided about that. but enough rambling.
One of the best ways to draw hands is to use your own as a model.

I put the word balloon in there just to make sure there would be roughly enough room for it in the final pic. Since it's going to get completely replaced in the final image, it doesn't matter what she's saying.