Step #1
Start the tutorial work by drawing two ovals & two curve lines.
Step #2
Draw outline for legs.
Step #3
Draw outline for body & face.
Step #4
Make outline for lower body shape as shown.
Step #5
Draw legs.
Step #6
Make further legs.
Step #7
Make tiny lines over the legs and draw eyes as shown.
Step #8
Finally, make necessary improvements to finish.