Step #1
Start the tutorial by making two ovals, four lines inside it & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make hairs & face.
Step #4
Make coat.
Step #5
Make shirt collar.
Step #6
Draw pant.
Step #7
Enhance hairs.
Step #8
Make fingers & hands.
Step #9
Draw eyes & buttons.
Step #10
Draw belt and linings over the pant.
Step #11
Make shoes & small lines over the coat as shown.
Step #12
Finally, make necessary improvements to finish.