Step #1
Start the tutorial by making two ovals & two curve lines.
Step #2
Draw three ovals.
Step #3
Make U and tube like shape as shown.
Step #4
Make eyes & retinas.
Step #5
Make outline for head.
Step #6
Make mouth.
Step #7
Make nails, right arm & right.
Step #8
Draw nails, left arm & bottom body portion.
Step #9
Finally, make necessary improvements to finish.