Step #1
First commence the tutorial by making a circle & two ovals.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for head & eye brows.
Step #4
Make horn & eye.
Step #5
Make arms.
Step #6
Enhance chest's muscles as shown.
Step #7
Draw right portion of the pant.
Step #8
Draw left portion of the pant & belt.
Step #9
Make shapes over the wrist as shown.
Step #10
Make hands, fingers, M alphabet over the belt & enhance drawing at arms and shoulders.
Step #11
Make shoes.
Step #12
Draw retinas & enhance drawing at pant and head portion.
Step #13
Finally, make necessary improvements to finish.
