Step #1
First commence the tutorial by making an oval, a circle & a triangle.
Step #2
Draw outline for arms, hands, legs, feet & hat.
Step #3
Make outline for face.
Step #4
Draw eyes & nose.
Step #5
Make hat.
Step #6
Make upper body dressing.
Step #7
Make arms.
Step #8
Make belt.
Step #9
Make hands & fingers.
Step #10
Make shape as shown.
Step #11
Make ribbin.
Step #12
Draw lower body dressing.
Step #13
Make feet, shoes & legs.
Step #14
Make gown.
Step #15
Enhance hat & dressing.
Step #16
Finally, make necessary improvements to finish.