Step #1
First start the tutorial by drawing rectangle & shape as shown.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make face & ears.
Step #4
Make eye, nose & lips.
Step #5
Draw eye brows, hairs & moustache.
Step #6
Make head.
Step #7
Draw neck.
Step #8
Make arms, hands & fingers.
Step #9
Make upper body dressing & frock.
Step #10
Make legs, feet & shoes.
Step #11
Draw retinas & Enhance dressing.
Step #12
Finally, make necessary improvements to finish.