Step #1
Start the tutorial by making a circle & an oval. Also draw two lines intersecting each other as shown.
Step #2
Draw four small ovals.
Step #3
Draw outline for lower face & nose.
Step #4
Make hairs over the ehad & draw an eye.
Step #5
Make hairs over the body.
Step #6
Draw hairs on the lower body.
Step #7
Make nails, legs & arms.
Step #8
Finally, make necessary improvements to finish.