Step #1
Start the tutorial by making an oval & a rectangle. Also draw three curve lines inside the oval.
Step #2
Make outline for arms & hands.
Step #3
Draw outline for lower face & ear.
Step #4
Make eyes, retinas, nose and lips.
Step #5
Make hairs.
Step #6
Draw arms & hands.
Step #7
Draw cigarette shape as shown & lines over the face and dress as shown.
Step #8
Finally, make necessary improvements to finish.