Step #1
Start the tutorial work by drawing three ovals & a curve line.
Step #2
Make two ovals & draw outline for arms. Also draw a square shape as shown.
Step #3
Make head, nose, eye & ears.
Step #4
Draw outline for body & draw arm & hand.
Step #5
Make legs.
Step #6
Draw gift box shape as shown.
Step #7
Draw lines over the gift box as shown & enhance ear. Also draw lines over the body.
Step #8
Finally, make necessary improvements to finish.
