Step #1
Start the tutorial work by drawing a circle, two curve lines & two triangles.
Step #2
Draw outline for eyes.
Step #3
Make outline for face.
Step #4
Draw outline for side face & draw a square over the forehead.
Step #5
Make ears & mouth.
Step #6
Draw rounded shape and curve lines over the face as shown.
Step #7
Make retinas & teeth. Also enhance ears by maing several lines within them.
Step #8
Finally, make necessary improvements to finish.