Step #1
Start the tutorial by making an oval, curve line & a rectangle like shape.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make head & eye's outline.
Step #4
Make outline for neck.
Step #5
Draw legs & feet.
Step #6
Make hands & arms.
Step #7
Draw ears & lines over the face as shown.
Step #8
Draw small ovals forming a shape like a muffler as shown.
Step #9
Make 10 tiny ovals.
Step #10
Make retinas & nose holes.
Step #11
Finally, make necessary improvements to finish.