Step #1
Start the work by drawing two ovals, four lines inside it & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make hairs, ears, lips & neck.
Step #4
Draw shirt & sleeves.
Step #5
Make coat & tie shape as shown.
Step #6
Draw pant.
Step #7
Make shoes.
Step #8
Draw hands, fingers, flames & stick as shown.
Step #9
Make outline for hairs & eyes.
Step #10
Make four pockets and belt's buckle shape as shown. Also draw various small lines over the dress.
Step #11
Draw axe shape & spiral ribbin shape as shown.
Step #12
Finally, make necessary improvements to finish.