Step #1
Start the work by drawing a circle & shape for upper body and ear as shown. Also draw three lines inside the circle.
Step #2
Draw outline for right arm, an oval & legs.
Step #3
Make ears, nose, lips & face.
Step #4
Draw shirt & sleeves.
Step #5
Make pant.
Step #6
Make hairs & shoes.
Step #7
Make retinas & enhance shirt and pant by making lines as shown.
Step #8
Finally, make necessary improvements to finish.