For this tutorial you need a good Knowledge of the Maya Tools:

Windows/ Rendering editor/Multilister

Choose Cameras

Options: Environment
  -Image Plane/ Create
  -Image Name: opens image
  -Open 
-Display: Looking through camera

Go to side view: Polygon/ Create Polygon Tool

Trace the picture (Animals profile)

Trace only one set of legs
Press Enter to close the shape

Edit Polygon/ Split Polygon Tool:

 -Split in half horizontal 

-Split vertical everywhere

Go to perspective view

Go vertex mode
Start pulling/ pushing vertices
Do not move the outline! (for mirror action later)

Texture:

In the HyperShade create a Lambert Material 

Retouch the Profile Texture in Photoshop to get only skin

Assign texture to model

Mapping:

Go face mode to adjust mapping select all faces 

Edit polygons/ Texture/ Planar mapping

Move the handles to adjust mapping

Now you have a Low Polygon Elephant

Use the Polygon/Mirror Geometry to duplicate the other half

Use the Merge Edges tool and wireframe mode to connect both sides.

Use Polygon/Smooth to smooth out your model

Put some lights in, Render!

That's it! You're done!!!

Good Luck.

Martine.