Step #1
First commence the tutorial by making an oval, a circle & shape as shown.
Step #2
Draw outline for frock, hat, arms, hands, legs & feet.
Step #3
Make outline for face.
Step #4
Draw eye brows, nose & enhance lips.
Step #5
Draw eyes & lips.
Step #6
Make head & head band.
Step #7
Make hairs.
Step #8
Make hat & hand fan.
Step #9
Draw arms, hands, fingers & enhance hairs.
Step #10
Make frock & waist belt.
Step #11
Draw legs, feet & shoes.
Step #12
Enhance hat, frock and hand fan.
Step #13
Finally, make necessary improvements to finish.