Step #1
Start the tutorial work by drawing an oval & a rectangle.
Step #2
Draw outline for arms & shape as shown.
Step #3
Make outline for eyes & eye brows.
Step #4
Draw outline for nose, lips & beard.
Step #5
Make collar shape as shown.
Step #6
Make outline for upper body dressing.
Step #7
Make hands & fingers.
Step #8
Draw shape as shown.
Step #9
Make hairs.
Step #10
Draw retinas & moustache. Also draw a black color ribbin to cover one eye.
Step #11
Make fur at the right side collar.
Step #12
Draw fur at the left side collar.
Step #13
Make fur at the middle dressing & enhance stick shape as shown.
Step #14
Finally, make necessary improvements to finish.