Step #1
Draw ovals & shape for upper body as shown.
Step #2
Draw outline for arms & legs.
Step #3
Draw outline for head & eyes.
Step #4
Draw outline for ears & lips.
Step #5
Draw arms.
Step #6
Draw outline for body.
Step #7
Draw inner line for legs.
Step #8
Draw gloves & shoes.
Step #9
Draw lips & ears.
Step #10
Draw fingers.
Step #11
Draw dressing.
Step #12
Draw a circle & V shape lines as shown.
Step #13
Make necessary improvements to finish.