Step #1
First start the tutorial by drawing five circles & two curve lines.
Step #2
Draw a circle & two rectangles. Also draw outline for the legs.
Step #3
Make outline for head.
Step #4
Make eyes & nose.
Step #5
Draw outline for mouth & line as shown.
Step #6
Make shoulder.
Step #7
Make fingers & rectangles.
Step #8
Make legs, middle body, small triangles & small lines as shown.
Step #9
Finally, make necessary improvements to finish.