Step #1
First commence the tutorial by making three ovals & two lines as shown.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for head & ears.
Step #4
Make eyes & nose.
Step #5
Make right arm & hand.
Step #6
Make left arm & hand.
Step #7
Make right & foot.
Step #8
Make left leg & foot.
Step #9
Draw retinas & lines over the head and chest as shown.
Step #10
Draw branches of the tree as shown.
Step #11
Finally, make necessary improvements to finish.