Step #1
First start the tutorial by drawing two circles for upper and lower body & draw outline forears.
Step #2
Make outline for arms, hands, legs & feet.
Step #3
Make eye brows & eyes.
Step #4
Draw outline for face & Drawears.
Step #5
Make circles & shape as shown.
Step #6
Make hands, fingers & arms.
Step #7
Draw outline for body.
Step #8
Make legs & feet.
Step #9
Draw circles for eye glasses & trunk.
Step #10
Make an oval for the hat & retinas. Also draw sticks for the eye glasses.
Step #11
Make circles over the ears & rectangles around the neck. Also enhance the hat by making two horizontal lines and one vertical line.
Step #12
Finally, make necessary improvements to finish.