Step #1
First commence the tutorial by making circles.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw outline for eyes & nose.
Step #4
Draw eye brows, lips & nose.
Step #5
Make ears & face.
Step #6
Make hands & arms.
Step #7
Make body & feet.
Step #8
Enhance ears & dressing.
Step #9
Draw retinas & key like shape as shown.
Step #10
Finally, make necessary improvements to finish.