Step #1
First commence the tutorial by making an oval, a circle and a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make hairs.
Step #4
Draw shirt.
Step #5
Make arms.
Step #6
Draw lower body dressing.
Step #7
Make legs.
Step #8
Draw muffler scarf as shown.
Step #9
Make hands, fingers & arms.
Step #10
Make shoes,laces & lines as shown.
Step #11
Draw buttons,one eye, cat shape over the nekar & locket as shown.
Step #12
Finally, make necessary improvements to finish.