Step #1
Start the tutorial work by drawing two ovals & three curve lines.
Step #2
Draw outline for arms & legs.
Step #3
Draw eyes.
Step #4
Make head.
Step #5
Make ears.
Step #6
Make arms.
Step #7
Make outline for body.
Step #8
Make legs.
Step #9
Draw lines over the arms, legs and small rounded shapes over the head as shown.
Step #10
Finally, make necessary improvements to finish.