Step #1
First commence the tutorial by making an oval & shape as shown for body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make face & ears.
Step #4
Make eye brows & eyes.
Step #5
Draw retinas, nose & lips.
Step #6
Make hairs.
Step #7
Draw belt & neck.
Step #8
Make sleeves, arms & hands.
Step #9
Make legs, shoes, lower body dressing.
Step #10
Enhance shoes & upper body dressing.
Step #11
Finally, make necessary improvements to finish.