Step 1: Draw an eliptical shaped body which is narrower towards the left. Now draw a hollow circle in the middle.
Step 2: Draw two tiny loops on top of the body for the bee's wings. And a smaller circle inside the circle for the pupil. Shade in the circle for detail.
Step 3: Now draw two vertical curved lines across the body for detail and color them in.
How to Draw a Cute Bee – Step-by-Step Tutorial