Step #1
Start the tutorial by making two ovals, three lines & shape for the upper body .
Step #2
Draw outline for arms, hands, legs, feet, ears & horns.
Step #3
Make face & horns.
Step #4
Make ears, lips & nose.
Step #5
Make eye brows & eyes.
Step #6
Make shirt & belt.
Step #7
Draw pant.
Step #8
Make hands, fingers & arms.
Step #9
Make shoes.
Step #10
Draw shirt's pockets, collar and enhance horns as shown.
Step #11
Finally, make necessary improvements to finish.