Step #1
Start the work by drawing an oval & two curve lines.
Step #2
Draw two triangles, two curve lines & two ovals.
Step #3
Draw head.
Step #4
Make eyes.
Step #5
Make hands, fingers & arms.
Step #6
Draw body & legs.
Step #7
Make several lines over head, body and tail as shown.
Step #8
Finally, make necessary improvements to finish.