Step 20: Draw the sideburn under the the hat's bill and next to the ear. The sideburn should go down a bit below the horizontal construction line. The shape is made up of two vertical lines with two short curved lines at the bottom. Draw a line on the right side for the visible portion of Mario's other sideburn.
Step 21: Darken the C-shaped line on the left to create Mario's ear. Draw a wavy line similar to the letter 3 inside the ear for the inner strcuture. Add a short line on the right side for the visible portion of the other ear.
Step 22: Use the small circle to the left of the body as a guide to draw Mario's first hand. First lightly draw a diagonal line across the circle to indicate where the folded fingers will be to form a fist. On the top right edge of the initial circle, draw a curved line for the thumb. Now draw the folded fingers as curved lines up against the diagonal line. The arcs that form the folded fingers should get smaller the lower they are. Follow the basic path of the initial circle and draw a wavy line on the left side to form the knuckles.
Step 23: Draw a curved line within the shape of the initial circle to create the rest of Mario's hand. This line should go from the thumb to the lowermost folded finger. Add a small line inside for a crease. Darken the initial curved lines on the right to create the shape of the arm.
Step 24: Use the small circle at the top as a guide to draw Mario's other hand. Draw the thumb on the top, left side as a small circle-like shape. Lightly draw a diagonal line across the circle to indicate where the folded fingers will go. Now draw a series of curved lines up against the diagonal line to form the folded fingers. The pinky should be the smallest finger and the only one that's not hidden.