Step #1
Start the tutorial work by drawing an oval & a circle. Also draw two curve lines intersecting each others.
Step #2
Draw outline for arms & hand.
Step #3
Make head & eye.
Step #4
Make outline for body.
Step #5
Draw curve line.
Step #6
Make outline for lower body shape as shown.
Step #7
Make right arm.
Step #8
Make left arm & hand.
Step #9
Draw shell as shown.
Step #10
Make tiny circles all over the shell and arms as shown.
Step #11
Finally, make necessary improvements to finish.