Step #1
Draw two circles.
Step #2
Draw a circle, outlines for arms, legs, feet, neck & ears.
Step #3
Draw outlines for eyes & nose.
Step #4
Draw outlines for face & lips.
Step #5
Draw cap.
Step #6
Draw ears & muffler.
Step #7
Draw outline for clothing.
Step #8
Draw further outline.
Step #9
Draw bottom outline for the gown.
Step #10
Draw shoes.
Step #11
Draw belt's hook & button.
Step #12
Draw retinas, mouth & eye lashes.
Step #13
Make necessary improvements to finish.