Step #1
Start the tutorial by making three ovals & six lines as shown.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make long ears.
Step #4
Draw outline for face, eyes & hairs.
Step #5
Make arms.
Step #6
Draw body outline, nose & lips.
Step #7
Make legs.
Step #8
Make small ears.
Step #9
Enhance ears by making end like a cloud.
Step #10
Make retinas, hands and nails.
Step #11
Finally, make necessary improvements to finish.