Step #1
First start the tutorial by drawing an oval & shape as shown for body.
Step #2
Draw outline for arms, hands, feet & lower body dressing.
Step #3
Make outline for eyes, nose & face.
Step #4
Draw eye brows, retinas & lips.
Step #5
Make hairs.
Step #6
Make upper body dressing.
Step #7
Draw lower body dressing.
Step #8
Make neck, hands & fingers.
Step #9
Make legs, feet & shoes.
Step #10
Enhance upper body dressing.
Step #11
Finally, make necessary improvements to finish.