Step #1
First commence the tutorial by making an oval, two lines & a rectangle.
Step #2
Draw two circles & an ovals. Also draw outline for arms and head.
Step #3
Make three curve lines.
Step #4
Make head, eyes & ears.
Step #5
Draw arms.
Step #6
Make moustache, nose & body outline.
Step #7
Draw retinas & tiny triangles over the head. Also draw flat rectangle shape as shown on the back of the head.
Step #8
Draw cloud like shape as shown.
Step #9
Draw a long tail with few flat ovals.
Step #10
Make small rounded shapes as shown.
Step #11
Finally, make necessary improvements to finish.