Step one:
First draw a small rectangle, but don't seal it.
Step 2:
Then draw two curves on both sides, and add two curves in the middle.
The third step:
Then connect them with arcs.
Step 4:
Above, use arcs to draw the feeling of cotton.
Step 5:
Then you can draw arcs on both the outside and inside to increase its layering.
Step 6:
Finally, paint it with a nice color, and the cotton is painted like this.