Step #1
First commence the tutorial by making a circle & two curve lines.
Step #2
Make seven lines as shown.
Step #3
Make eyes.
Step #4
Make nose & arms.
Step #5
Make outline for lower face.
Step #6
Make legs.
Step #7
Draw head.
Step #8
Draw retinas, V shape over the head and small lines all across the face and body.
Step #9
Finally, make necessary improvements to finish.
