Step #1
Start the tutorial by making an oval & rectangle.
Step #2
Make outline for arms, hands, legs & feet.
Step #3
Make eyes & nose.
Step #4
Make hairs.
Step #5
Make shirt.
Step #6
Draw pant & shoes.
Step #7
Make muffler shape and small circles over the shoes as shown. Also draw lines over the shirt and sleeves.
Step #8
Finally, make necessary improvements to finish.