Step #1
Draw a circle & two ovals.
Step #2
Draw outlines for arms, hands, legs, feet & sheet.
Step #3
Draw outline for glasses.
Step #4
Draw outlines for lower face, ears & neck.
Step #5
Draw arms.
Step #6
Draw legs.
Step #7
Draw hairs.
Step #8
Draw sheet.
Step #9
Draw shoes.
Step #10
Draw belt.
Step #11
Draw R & belt hook.
Step #12
Make necessary improvements to finish.