Create a new document what ever size you see fit. Select the pen tool and draft out a shape like this.

Add these layer styles.

You should have something like this.

Select the “elliptical marquee tool” and make 2 circles for the arms like this.

Add a gradient overlay using the settings below.

You should be left with this.

Make a selection on one of the arms like the picture below.

fill with the color white and add a layer mask. Duplicate this layer and goto “edit > flip horizontal” then place onto the other side of the arm.

Select the “elliptical marquee tool” and make a selection like below

Fill with the color white and blend in with a mask. Then set the blending mode to “soft light” with an opacity of 50%. You should have something like this.

Do the same as above but for the head also leaving the blending mode to normal.

Create another circle on the head but make it bigger than the last one, also set the blending mode to “soft light”. Place this layer underneath your cirlce you created above. you should have something like this.

Still with the elliptical marquee tool make a selection like the image below.

Fill with the color white then add this gradient overlay.

You should have something like this.

Now lets make the feet, select the pen tool and draft out a shape like below. Might be easier just to create one foot then duplicate it, flip it and place on the other side.

Now add these layer styles to the feet.

You should have something like this.

Now with the elliptical marquee tool create 2 circles one on either foot, add a layer mask and set opacity to 60%.

Underneath the above layer make a small selection like the image below.

Fill with the color white then goto “filter > blur > guassian blur” blur by about 3-4 pixels. You should have something like this.

Select the pen tool again and create a pizza slice shape for the nose.

Add these layer styles to the nose.

You should have something like this.

With the elliptical marquee tool create to shapes like this.

Add these layer styles.

Now add the pupils and fill them with the color black.

Then add a smaller circle inside the pupils, fill with the color white and add a layer mask so they blend in more.

Thats it, hope i wrote the tutorial okay enough for you all to understand. any questions just ask.

Heres the final image.

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