Start the work by drawing an oval, two curve lines & a rectangle like shape.
Draw outline for arms, hands, legs, feet & tail & also draw an oval and two V shapes over the head.
Make outline for eyes & nose.
Draw outline for face, mouth & ears.
Make outline for body & a line on the forehead as shown.
Draw feet & hairs.
Draw retinas, eye brows, tongue, mouth, smiley face over the abdomen & tail.
Finally, make necessary improvements to finish.