Step #1
First commence the tutorial by making an oval & draw outline for ear and shoulders.
Step #2
Draw outline for cap .
Step #3
Make eyes & nose.
Step #4
Draw ears, face & neck.
Step #5
Make cap .
Step #6
Make ear rings, lips, teeth & eye lashes.
Step #7
Make retinas .
Step #8
Make shirt .
Step #9
Draw buttons, shirt collar & beard.
Step #10
Finally, make necessary improvements to finish.