Step #1
First start the tutorial by drawing two circles & two curve lines.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw two circles & four lines as outline for ears as shown.
Step #4
Make face.
Step #5
Make hands, fingers & arms.
Step #6
Make shape as shown.
Step #7
Draw legs & feet.
Step #8
Make right ear.
Step #9
Draw left ear.
Step #10
Make eyes & mouth.
Step #11
Enhance ears.
Step #12
Draw moustache & tiny ovals over the ears.
Step #13
Finally, make necessary improvements to finish.
