Step #1
Start the tutorial by making an oval, a circle & outlines for shoulder and arm.
Step #2
Draw outline for lower face & ears.
Step #3
Make eyes, nose & eye brows.
Step #4
Make mouth & teeth.
Step #5
Make hairs.
Step #6
Draw coat.
Step #7
Make hands, fingers, collar & tie shape as shown.
Step #8
Finally, make necessary improvements to finish.