Draw a large oval or rounded rectangle for the toilet bowl opening
Add a thicker outer shape around it for the rim
Draw the bowl body beneath the rim, narrowing slightly downward
Sketch the base at the bottom, wider and flatter for support
Add the tank behind the bowl as a tall rectangle with rounded corners
Connect the tank to the bowl with a short curved section
Draw the lid and seat on top of the bowl as two curved outlines
Add a flush handle on the side of the tank
Refine the curves and smooth the edges
Erase unnecessary guide lines
Outline the final drawing clearly
Add simple shading if desired