How to Draw 101 Animals by Dan Green is a wonderful drawing book that provides step by step directions on how to draw 101 animals.
The directions are clear and simple enough for young children to follow and be successful creating different animals. There is no text, just a set of panels for each animal based on the number of steps.
My daughter loves this book (and the others listed below) and they've provided her with hours of entertainment. They are simple enough for a Kindergartner or First grader (although my husband also thinks they are fun, he has no artistic skills and can follow these directions to make recognizable animals).