Step #1
First commence the tutorial by making a circle & rectangle.
Step #2
Draw outline for arms, feet, ears & legs.
Step #3
Make face & ears.
Step #4
Make shirt.
Step #5
Make eyes & nose.
Step #6
Draw pant & feet.
Step #7
Make nails, collar, button & lines over the sleeves as shown.
Step #8
Finally, make necessary improvements to finish.