Step #1
Draw the base for the body using three circles.
Step #2
Draw the outline for the ears, arms, hands, legs, feet and the tail.
Step #3
Draw the base for the face and the ears.
Step #4
Draw the eyebrows and the eyes.
Step #5
Draw the nose, the mouth and the mustache.
Step #6
Draw and enhance the outline for the complete upper body.
Step #7
Draw one arms and both the legs.
Step #8
Draw the belt.
Step #9
Draw the footwear.
Step #10
Draw and enhance the other necessary details as shown.
Step #11
Draw the hands and other details as shown.
Step #12
Complete the drawing by adding the necessary finishing touch.