If your character has distinguishing markings on one side or another that causes him or her to look different from either side, you’ll want to do two side views to illustrate the difference.
While we’re looking at this, take a look at those lines that I’ve drawn behind each view. You’ll notice that save for minute shifts due to pose, those lines join corresponding places on each pose: the top of the head, the waist/elbows, fingertips, pelvis, knees, shoulders.
After drawing the first view, it’s usually a good idea to pick your major points and use a ruler to draw lines from those major points and across the entire sheet, before sketching over them for the other views. This way you’ll have reference to make sure that you’re drawing everything to scale.
