Step #1
Draw an oval.
Step #2
Draw an oval & Draw line as shown.
Step #3
Draw circles.
Step #4
Draw seat as shown.
Step #5
Draw lines as shown.
Step #6
Draw lines as shown.
Step #7
Draw paddle as shown.
Step #8
Draw lines as shown.
Step #9
Enhance seat as shown.
Step #10
Draw outline for tyre.
Step #11
Draw outline for tyre.
Step #12
Make necessary improvements to finish.