Step #1
First commence the tutorial by making two circles & shape for the upper body.
Step #2
Draw outline for arms, hands, legs, feet & tail & ears.
Step #3
Make outline for lower face & eye brows.
Step #4
Make eyes & mouth.
Step #5
Make hairs & cap with ears.
Step #6
Make hands, fingers & arms.
Step #7
Make legs & feet.
Step #8
Draw tail.
Step #9
Enhance drawing by making several lines over arms, waist, and ear portion.
Step #10
Finally, make necessary improvements to finish.