Step #1
First start the tutorial by drawing an oval & tie like shape as shown.
Step #2
Make an oval & lines for arms & shoulder as shown.
Step #3
Make face, head and reverse V shape.
Step #4
Make hands & arms.
Step #5
Draw upper body dressing & a circle.
Step #6
Draw four circular flower shapes as shown.
Step #7
Make inner outline inside the tie shape as shown. Also enahnce the circle shape.
Step #8
Make eye, retinas and lines over the chest.
Step #9
Finally, make necessary improvements to finish.
