Step #1
Start the tutorial by making an oval & shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for head & ears.
Step #4
Make glasses.
Step #5
Make moustache & beard.
Step #6
Draw shirt.
Step #7
Make handle & fingers.
Step #8
Draw pant.
Step #9
Make shoes.
Step #10
Draw button & enhance face.
Step #11
Finally, make necessary improvements to finish.