Step #1
Start the tutorial work by drawing two ovals, four lines inside the top oval & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for pistols & coat.
Step #4
Make hairs & lower face.
Step #5
Make coat & sleeves.
Step #6
Draw shirt & enhance coat by making it longer.
Step #7
Make legs & shoes.
Step #8
Draw sleeves & tie shape as shown.
Step #9
Draw hairs & eye.
Step #10
Make retinas & lips.
Step #11
Make hands, fingers & pistol.
Step #12
Draw cloud like shapes, several lines over the pant, shoes and draw shirt buttons as shown.
Step #13
Finally, make necessary improvements to finish.