Step #1
Start the tutorial work by drawing three ovals & a circle.
Step #2
Make outline for arms, hands, legs & feet.
Step #3
Draw head, neck & nose.
Step #4
Draw outlines for collars and clothing as shown.
Step #5
Make hat.
Step #6
Draw eyes, chin, nose & ears of both characters.
Step #7
Make dressing of both characters.
Step #8
Draw hands, fingers & right arm.
Step #9
Make belt.
Step #10
Draw button & pocket shapes as shown.
Step #11
Make shoes.
Step #12
Make retinas.
Step #13
Finally, make necessary improvements to finish.