Step #1
First commence the tutorial by making ovals & circles.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for circles and shape as shown for wheel chair.
Step #4
Make outline for eye brows, eyes & lips.
Step #5
Draw face, nose, ears & neck.
Step #6
Make coat.
Step #7
Make pant.
Step #8
Draw arms, hands, fingers, feet & shoes.
Step #9
Make upper part of wheel chair.
Step #10
Make circles for wheel chair.
Step #11
Enhance tyres and base of wheel chair.
Step #12
Draw retinas & Enhance coat, ears, face and wheel chair.
Step #13
Finally, make necessary improvements to finish.