Step #1
First commence the tutorial by making ovals.
Step #2
Draw outline for arms, hands, legs & feet & cap.
Step #3
Make outline for eyes & nose.
Step #4
Draw head & mouth.
Step #5
Make outline for body.
Step #6
Make shirt.
Step #7
Draw sleeves.
Step #8
Draw hands, fingers & part of cap shape as shown.
Step #9
Make pant & tail.
Step #10
Make retinas, ears & lines over the cap.
Step #11
Draw shoes.
Step #12
Finally, make necessary improvements to finish.