Step #1
Start the tutorial by making an oval & a rectangle. Also draw four lines intersecting each other inside the oval.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for eyes, nose, eye brows & lips.
Step #4
Draw ears, lower face & horns.
Step #5
Make sleeves & hands, fingers.
Step #6
Make shirt.
Step #7
Make feet & fingers.
Step #8
Make heart like shape over the chest as shown. Also draw small rounded and other tiny shapes inside the heart shape as shown.
Step #9
Finally, make necessary improvements to finish.