Step 1: Draw two slanted circles, these will be guides for the left tires.
Step 2: Within each circle draw a smaller circle. Extend the further most circle so that it has more of a cylindrical shape.
Step 3: Draw the back wheel covering, and part of the tractors frame as shown in the example.
Step 4: Extend out the back tires circle to give it dimension, and do the same with the tractors frame.
Step 5: Draw the other front tire behind the tractors frame. Then add 3 vertical slanted lines connecting from the frame as shown.
Step 6: Finish up drawing the cockpit, by closing the vertical lines with horizontal lines. Also add some squares to the front of the tractor for headlights.
Step 7: Add more lines to the windows. Also add more detail to the engine frame as shown.
Step 8: To give the wheels more dimension, add more circles within the tires, and add little arrow marks all throughout the tire patterns.
Step 9: Erase any extra lines and mistakes and you are ready to color your tractor.