First start the tutorial by drawing two circles for upper and lower body & draw outline forears.
Make outline for arms, hands, legs & feet.
Make eye brows & eyes.
Draw outline for face & Drawears.
Make circles & shape as shown.
Make hands, fingers & arms.
Draw outline for body.
Make legs & feet.
Draw circles for eye glasses & trunk.
Make an oval for the hat & retinas. Also draw sticks for the eye glasses.
Make circles over the ears & rectangles around the neck. Also enhance the hat by making two horizontal lines and one vertical line.
Finally, make necessary improvements to finish.