To draw a simple elf, you will need to start with a basic outline of their body shape. Use simple lines to sketch their head, torso, arms, and legs. Once you have the basic outline of the elf's body, you can add in their features such as their eyes, nose, and mouth. You can also add in details like their hair, clothing, and accessories. Lastly, you can add in the final details like shading and highlights to make the elf look more realistic.