Step #1
First commence the tutorial by making three circles & a curve line as shown. Also draw outline for face.
Step #2
Draw outline for arms & legs.
Step #3
Make face, mouth & eye.
Step #4
Make ears & hairs.
Step #5
Make right arm & right leg.
Step #6
Make left arm & left leg.
Step #7
Draw cloud like hairs.
Step #8
Finally, make necessary improvements to finish.