Step #1
First commence the tutorial by making an oval & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw outline for bear toy body and two V shapes as shown.
Step #4
Draw eyes.
Step #5
Make nose & moustache.
Step #6
Draw outline for head & hairs.
Step #7
Make beard.
Step #8
Make scarf like shape as shown.
Step #9
Draw eye brows & shape as shown.
Step #10
Make nose of the bear toy.
Step #11
Draw bear toy shape as shown.
Step #12
Make arms.
Step #13
Draw flowers shape as shown.
Step #14
Make belt & dressing.
Step #15
Make pant & shoes.
Step #16
Make tree shapes as shown.
Step #17
Finally, make necessary improvements to finish.