Step #1
First commence the tutorial by making a flat oval & a diagonal line as shown.
Step #2
Draw a circle & two curve lines.
Step #3
Draw outline for face & Draw outline foreyes.
Step #4
Draw nose and arrow shapes as shown.
Step #5
Make outline for hat shape as shown.
Step #6
Make double border cuve line passing from the bottom portion. Also draw a curve line over the hat.
Step #7
Finally, make necessary improvements to finish.