Hat Part
Hat part is simple. First select faces on top area of head part and duplicate it. After that extrude the edges on side of hat and select the hat and extrude it. I’m not create detail step for hat part because this simple, just tri it.

Body Part
This the last part of modeling Keroro Gunso
Step 1
Create cylinder polygon with subdivisions axis 8 and height 5. and delete half cylinder polygon face.

Step 2
Shape the vertexes until like image below.

Step 3
For create hand, select faces and extrude it.

Step 4
Select faces and extrude.

Step 5
Create a palm (just extrude and extrude again, is simple not like create detail human hand).

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