Step #1
First commence the tutorial by making four ovals.
Step #2
Draw outline for arms & legs. Also draw a cricle as shown.
Step #3
Make outline for hands & feet.
Step #4
Make eyes, eye brows & nose.
Step #5
Make outline for face, head, ear & neck.
Step #6
Make shirt.
Step #7
Make pant & belt.
Step #8
Draw hands, fingers & arms.
Step #9
Make legs & shoes.
Step #10
Draw cap, ribbin & hairs as shown.
Step #11
Make retinas, beard & ear rings.
Step #12
Draw buttons & fur over the cap as shown. Also enhance shoes and shirt portion at various portions.
Step #13
Finally, make necessary improvements to finish.