Step #1
Start the tutorial by making an oval, two curve lines & a rectangle.
Step #2
Draw outline for arms & legs. Also draw two lines over the head.
Step #3
Make outline for eyes, nose & lips.
Step #4
Make hairs.
Step #5
Make double border U shape over the front body.
Step #6
Draw arms & legs.
Step #7
Make retinas & ears.
Step #8
Draw three lines as shown.
Step #9
Finally, make necessary improvements to finish.