Step #1
Start the drawing by sketching two ovals & two lines intersecting each other as shown.
Step #2
Make outline for ears, hands, arms, legs and feet.
Step #3
Make eyes, retinas & nose.
Step #4
Draw outline for face & a curve line over the face.
Step #5
Make outline for body.
Step #6
Make hands & arms.
Step #7
Make legs & feet.
Step #8
Draw coat.
Step #9
Make tail & lips.
Step #10
Make ears.
Step #11
Finally, make necessary improvements to finish.