Step #1
Start the tutorial by making two ovals.
Step #2
Draw six ovals & two lines as shown.
Step #3
Draw U shape as shown.
Step #4
Make seven tiny circles.
Step #5
Make outline for body.
Step #6
Make hands, fingers & arms.
Step #7
Make legs.
Step #8
Draw six triangles on hands & seven curve lines.
Step #9
Finally, make necessary improvements to finish.