For a female dog:
R 9: 32 sc + some additional sc to get a stitch marker on the side of the body
Change to dress color:
R 10: 32 sc
R 11: BLO (6 sc, dec) repeat 4 times [28]

For a male dog:
R 9: 32 sc + some additional sc to get a stitch marker on the side of the body
R 10: 32 sc
Change to sweater color:
R 11: (6 sc, dec) repeat 4 times [28]

For a female and male dog:
R 12: 28 sc
R 13: (5 sc, dec) repeat 4 times [24]
R 14-15: 24 sc (2 rows)
R 16: (2 sc, dec) repeat 6 times [18]
R 17-18: 18 sc (2 rows)
R 19: (1 sc, dec) repeat 6 times [12] + some additional sc to get a stitch marker on the side of the body
Change to main color:
R 20: 12 sc
R 21: (inc) repeat 12 times [24]
R 22: 1 sc, inc, (2 sc, inc) repeat 7 times, 1 sc [32]
R 23: (3 sc, inc) repeat 8 times [40]
R 24-31: 40 sc (8 rows)
Insert safety eyes between R 27 and R 28 at the distance of 6 sc from each other.
If you like to have a big head, than you would crochet one row more (40 sc) [40]
R 32: 4 sc, dec, (8 sc, dec) repeat 3 times, 4 sc [36]
R 33: 2 sc, dec, (4 sc, dec) repeat 5 times, 2 sc [30]
R 34: (3 sc, dec) repeat 6 times [24]
R 35: 1 sc, dec, (2 sc, dec) repeat 5 times, 1 sc [18]
R 36: (1 sc, dec) repeat 6 times [12]
R 37: (dec) repeat 6 times [6]
Sl st, fasten off and leave a long tail for sewing.

Assembly
Sew arms to the body between R 18 and R 19.
Embroider eye whites (for a beige dog) with white floss.
Embroider eyelids and eyebrows with black floss.
Sew the muzzle to the head (sl st of the muzzle is on left down side).
Embroider a nose and a mouth with black floss.
Sew ears on the head.
For a dalmatian dog embroider spots with black yarn.

Skirt
Turn the dog head down and attach the yarn to the remaining front loops of the R 10.
R 10: BLO 2 dc in every stitch to the end of row
Fasten off.

Bow
Leave 15 cm long tail.
Crochet in magic ring: (3 ch, 2 dc, 3 ch, sl st) repeat 2 times
Pull yarn tail to close magic ring. Wrap the yarn around the middle several times.
Sew the bow on the head, near the ear.

Designer: @nadezhda_toyss

Enjoy!