(Apart from artists who draw it regular) How difficult it actually is to draw a character in a flattened situation. cos depending on the view, you have to draw a character 2D and in perspective to the rest of the scenery or non-existent camera.

It depends on how you want the toon; flattened on the ground. flattened on the roller drum of a road/steam-roller, to which you have to draw the character warped or bending on the surface of the cylinder. and depending on what angle you want them to show the viewer that they are indeed flat as a pancake.