Step #1
First commence the tutorial by making an oval & three curve lines inside the oval as shown.
Step #2
Draw outline for ears & make four ovals.
Step #3
Make eyes & mouth.
Step #4
Make outline for face.
Step #5
Make ears.
Step #6
Draw hands on both side of that face.
Step #7
Make legs & lines in between the face as shown.
Step #8
Finally, make necessary improvements to finish.