Step #1
First commence the tutorial by making an oval & shape as shown.
Step #2
Draw outline for eye cover/ protector.
Step #3
Enhance eye cover/ protector.
Step #4
Draw face, mouth & tongue.
Step #5
Make nose & Enhance mouth.
Step #6
Make head & upper body dressing.
Step #7
Make hands & fingers.
Step #8
Enhance head, body & hands.
Step #9
Finally, make necessary improvements to finish.