Step #1
First commence the tutorial by making two ovals & draw outline for body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face, ears & neck.
Step #4
Draw eyes, nose & lips.
Step #5
Make hairs.
Step #6
Make shirt & buttons.
Step #7
Make hands, fingers & arms.
Step #8
Make shoes & legs.
Step #9
Draw lines over the neck and shirt as shown.
Step #10
Finally, make necessary improvements to finish.