Step #1
Start the tutorial work by drawing an oval, three curve lines & shape for the upper body and hand as shown.
Step #2
Draw outline for eyes.
Step #3
Make outline for nose & mouth.
Step #4
Make eyes & eye brows.
Step #5
Draw hairs.
Step #6
Make wrinkles over the face.
Step #7
Make shirt.
Step #8
Make hairs on hands, hands, fingers & arms.
Step #9
Finally, make necessary improvements to finish.