Step #1
First commence the tutorial by making an oval & shape as shown for dressing.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw eye, nose, lips & face.
Step #4
Make coat.
Step #5
Draw hairs.
Step #6
Make skirt.
Step #7
Enhance skirt.
Step #8
Draw legs.
Step #9
Make hands & fingers.
Step #10
Make feet & shoes.
Step #11
Draw buttons, hair band & Enhance neck & coat.
Step #12
Finally, make necessary improvements to finish.