Step #1
Start the tutorial by making one small and one big oval.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw outline for face & ear.
Step #4
Make ears & eye glasses.
Step #5
Make nose & hairs.
Step #6
Make hands, fingers & arms.
Step #7
Draw handkerchief shape near the neck as shown.
Step #8
Make outline for body.
Step #9
Make tail, feet & legs.
Step #10
Finally, make necessary improvements to finish.