Step #1
Start the work by drawing two ovals & three curve lines.
Step #2
Draw outline for arms, hands, legs & feet. Also draw two ovals.
Step #3
Make outline for face & eyes.
Step #4
Draw outline for ears & make eyes.
Step #5
Make retinas & teeth.
Step #6
Make hands, fingers & arms.
Step #7
Make fingers, feet & legs.
Step #8
Draw curve lines over the abdomen as shown.
Step #9
Finally, make necessary improvements to finish.