Step #1
First commence the tutorial by making an oval, two curve lines & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet & also draw an oval.
Step #3
Make outline for face & eyes.
Step #4
Make shirt.
Step #5
Draw outline for lower body dressing.
Step #6
Make sleeves & coat's inner edges shapes as shown.
Step #7
Draw mouth, nose, pony & retinas.
Step #8
Make teeth, ear rings, hairs & eye lashes.
Step #9
Make hands, fingers & tie shape as shown.
Step #10
Draw legs & shoes.
Step #11
Finally, make necessary improvements to finish.