Step #1
Start the work by drawing two circles, two curve lines & an oval.
Step #2
Draw outline for ears , arms, hands, legs & feet.
Step #3
Make outline for eyes & mouth.
Step #4
Make outline for face.
Step #5
Make ears.
Step #6
Make arms.
Step #7
Draw legs & feet.
Step #8
Make lines over the abdomen and arms as shown.
Step #9
Draw retinas & rounded shapes over the ears and hands as shown.
Step #10
Finally, make necessary improvements to finish.