Step #1
Start the work by drawing two ovals & two curve lines.
Step #2
Draw outline for arms & legs. Also draw six circles as shown.
Step #3
Make outline for nose & face.
Step #4
Make eye brows & eyes.
Step #5
Draw two horns & two small circles.
Step #6
Make right arm & right.
Step #7
Make outline for body & tail.
Step #8
Make two tiny ovals over the back, left arm & left leg.
Step #9
Finally, make necessary improvements to finish.