See How To Draw M.C. Escher’s “Amazing Hands” drawing, step by step.
Start by drawing your other hand holding a pencil as if it is starting a drawing. Look carefully and draw the sharp tip of the pencil first.
Only use tone on your drawing for the pencil and the fingers near the pencil and some shadow cast by the pencil and the hand. These tonal shaded areas need to look 3-D, but the other parts of the drawing need to look like flat lines on paper.
Let the first drawing of the hand become a simple line drawing by the time you draw your wrist.
Then turn your paper upside down and draw in the same way again, making sure you start by drawing the point of the second pencil at the end of the line drawing part of the first hand you drew.
To finish your second drawing of your hand make sure the line drawing of your wrist just touches the point of the drawing of the first pencil point you drew. If this does not fit, you can change the line so it does meet up and complete the illusion.
I hope you enjoy having a go and please look out for more art videos in the future.