Step #1
Start the work by drawing a circle & an oval. Also draw three curve lines inside the oval as shown.
Step #2
Make outline for arms, hands, legs & feet.
Step #3
Draw outline for lower face & neck.
Step #4
Make eyes & retinas.
Step #5
Draw teeth.
Step #6
Make hairs.
Step #7
Draw shape as shown.
Step #8
Make sleeves.
Step #9
Draw upper body dressing.
Step #10
Make shoes & legs.
Step #11
Make lines as shown.
Step #12
Finally, make necessary improvements to finish.