Step #1
Start the work by drawing head and back side shape as shown.
Step #2
Draw rectangle.
Step #3
Make eye & head.
Step #4
Draw retinas & jaw.
Step #5
Make right arm & right.
Step #6
Make left arm & back side shape as shown.
Step #7
Make texture shape over the back as shown.
Step #8
Finally, make necessary improvements to finish.