Step #1
Start the work by drawing a circle & shape for the upper body .
Step #2
Draw outline for arms, hands, legs & feet .
Step #3
Draw outline for head & ears.
Step #4
Draw eyes, eye brows & lips.
Step #5
Make upper body dressing & hands.
Step #6
Make pant & shoes.
Step #7
Make glasses & fingers.
Step #8
Finally, make necessary improvements to finish.