Step #1
Start the work by drawing a circle & bowl like shape as shown.
Step #2
Draw outline for arms, hands, legs & feet & hip. Also draw four circles.
Step #3
Draw head & face.
Step #4
Make eyes & lines as shown.
Step #5
Make top hands, fingers & arms.
Step #6
Draw zigzag like circular outline as shown.
Step #7
Make hands, fingers & arms.
Step #8
Draw waist outline as shown.
Step #9
Make waist circular shape, legs & feet.
Step #10
Make several lines & circles over the whole body.
Step #11
Finally, make necessary improvements to finish.