Step #1
Start the tutorial work by drawing an oval & two curve lines inside the oval.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make eyes & retinas.
Step #4
Make outline for face.
Step #5
Draw outline for head.
Step #6
Draw two ovals, right leg & right arm.
Step #7
Make two ovals, left leg & left arm.
Step #8
Draw feet.
Step #9
Finally, make necessary improvements to finish.