Step #1
Start the tutorial work by drawing three ovals & two small triangle for the ears.
Step #2
Draw outline for arms, hands, legs & feet & neck.
Step #3
Make neck & head.
Step #4
Make arms & hands, fingers.
Step #5
Make lower body shape as shown.
Step #6
Make moustache, feet, nails & tail.
Step #7
Draw lines over the waist, tail, hands and face as shown.
Step #8
Finally, make necessary improvements to finish.
