Step #1
Start the tutorial by making an oval,two curve lines inside it & shape for the upper body.
Step #2
Draw outline for left arm & two circles.
Step #3
Make outline for lower face.
Step #4
Make eye brows, eyes, nose & lips.
Step #5
Draw hairs.
Step #6
Make pony shape as shown.
Step #7
Make upper body dressing.
Step #8
Draw left arm & hands, fingers.
Step #9
Make retinas & right arm.
Step #10
Finally, make necessary improvements to finish.