Step 1. We draw a long rectangle, we halve it the horizontal line, from above we draw a rectangle slightly more than a half of the previous. Then we draw the case with a tank tower.
Step 2. We draw the line of a caterpillar, a wheel at the tank, we detail the case.
Step 3. We detail wheels and caterpillars.
Step 4. We detail a tower and we draw a trunk at the tank.
Step 5. We draw a machine gun on a head.
Step 6. We paint over distant wheels at the tank.