Step #1
First commence the tutorial by making a circle & square.
Step #2
Draw outline for arms, hands, legs.
Step #3
Make outline for rectangle & tyres.
Step #4
Draw outline for face & ears.
Step #5
Draw eye brows, eyes & retinas.
Step #6
Make nose, lips & hairs.
Step #7
Make arms, hands, fingers.
Step #8
Make legs, feet & lower body dressing.
Step #9
Make handle of wheel chair and upper part.
Step #10
Make stands and tyres of wheel chair.
Step #11
Make front part of wheel chair.
Step #12
Finally, make necessary improvements to finish.