Step #1
Start the tutorial by making an oval & shape for the upper body.
Step #2
Draw outline for hands, ears, eye brows & feet.
Step #3
Make glasses.
Step #4
Make outline for head & nose.
Step #5
Make ears & mouth.
Step #6
Draw upper body dressing.
Step #7
Make collar shape as shown.
Step #8
Make sleeves.
Step #9
Draw belt & bottom edges of the clothing as shown.
Step #10
Make hands & fingers.
Step #11
Make shoes & lines over the dressing icnluding over the belt as shown.
Step #12
Draw horns, teeth & retinas. Enhace the ears as well.
Step #13
Finally, make necessary improvements to finish.