First commence the tutorial by making an oval, two curve lines inside it & a triangle.
Draw outline for ears , arms, hands, legs & feet. Also draw two small ovals.
Make outline for eyes & lips. Also draw a cone shape over the forehead.
Draw three leaves shapes over the ears and neck as shown.
Make body outline & arms.
Make two flowers like shapes.
Draw feet & ear side lines as shown.
Draw eyes & four small triangle like shapes.
Make hands, fingers and nails.
Finally, make necessary improvements to finish.