Step #1
Draw two circles.
Step #2
Draw an oval & outline for the ears.
Step #3
Draw four circles & outlines for the arms & leg.
Step #4
Draw the outline for the lower face.
Step #5
Draw outline for the eyes & nose.
Step #6
Draw ears.
Step #7
Draw arms and fingers.
Step #8
Draw legs & fingers.
Step #9
Draw outline of the body.
Step #10
Draw the tail.
Step #11
Draw eye brows, retinas, and moustache and enhance drawing at several places.
Step #12
Make necessary improvements to finish the drawing.