Step #1
First step is to draw two ovals, one for face and the other for ear.
Step #2
Draw outline for arms & Draw shape as shown.
Step #3
Draw outline for eyes.
Step #4
Sketch outline for nose & lips.
Step #5
Draw beard.
Step #6
Make cap shape as shown.
Step #7
Draw dressing.
Step #8
Enhance dressing.
Step #9
Draw hands & fingers.
Step #10
Go to make ears & eye brows.
Step #11
Draw X shape as shown all over the dressing & stick shape as shown.
Step #12
Make necessary improvements to finish.