Step #1
First commence the tutorial by making an oval & rectangle.
Step #2
Draw outline for arms & legs. Also draw a circle covering the whole drawing.
Step #3
Make eyes.
Step #4
Draw cloud like shape as shown.
Step #5
Make ears.
Step #6
Make hairs.
Step #7
Draw shape for the upper body.
Step #8
Draw cloud like shape as shown.
Step #9
Finally, make necessary improvements to finish.
