Step #1
First commence the tutorial by making two circles & draw outline for ears.
Step #2
Draw an oval & curve line.
Step #3
Make outline for ear & lips.
Step #4
Make ears.
Step #5
Draw six ovals like shape for the buds of the flowers..
Step #6
Make flower's middle stick shape as shown.
Step #7
Make stick and leaves shapes as shown.
Step #8
Draw three tiny circles & three lines as shown.
Step #9
Make retinas & arms.
Step #10
Make crown shape as shown.
Step #11
Finally, make necessary improvements to finish.