Step #1
Start the tutorial by making four lines, an oval & rectangle. Also draw outlines for ears.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face, hairs, nose & mouth.
Step #4
Make ears, eye brows, neck & eyes.
Step #5
Draw shirt.
Step #6
Make pant.
Step #7
Draw hands, fingers & arms.
Step #8
Make feet & fingers.
Step #9
Make collar and edges likes for the shirt as shown.
Step #10
Make ice cream shape as shown.
Step #11
Finally, make necessary improvements to finish.