Step #1
First commence the tutorial by making a circle & rectangle.
Step #2
Draw outline for cap, arms, hands, legs, feet & tail.
Step #3
Make outline for face & ears.
Step #4
Draw eye brows, eyes & retinas.
Step #5
Make eye lashes, nose, lips & tongue.
Step #6
Draw glasses.
Step #7
Make cap.
Step #8
Make hairs.
Step #9
Make upper body dressing.
Step #10
Make arms, hands & fingers.
Step #11
Draw lower body dressing.
Step #12
Make feet & shoes.
Step #13
Enhance cap, dressing & ear.
Step #14
Finally, make necessary improvements to finish.