Step #1
Start the work by drawing two ovals & shape for the upper body. Also draw two lines inside the top oval intersecting each others.
Step #2
Draw outline for arms, hands, legs & feet & ears.
Step #3
Draw face & ears.
Step #4
Make eyes & retinas.
Step #5
Draw nose & mouth.
Step #6
Make hands, fingers & arms.
Step #7
Make legs & feet.
Step #8
Make horns & nine squares on the chest. Also draw zig-zag belt over the waist.
Step #9
Finally, make necessary improvements to finish.