Step #1
First commence the tutorial by making an oval & rectangle.
Step #2
Draw one flat oval and second vertical oval. Also make a circle.
Step #3
Make outline for eyes & lower face.
Step #4
Draw hairs & mouth.
Step #5
Draw outline for upper body dressing .
Step #6
Draw a circle & rectangle. Apart from this make two curve lines as shown.
Step #7
Make hairs & moustache.
Step #8
Make cap .
Step #9
Finally, make necessary improvements to finish.