Step #1
Start the tutorial by making an oval, four lines inside it & shape for the upper body.
Step #2
Draw outline for arms & half circle shape as shown.
Step #3
Make outline for eye brows, lower face & neck.
Step #4
Draw hairs & curve line.
Step #5
Make muffler shape as shown.
Step #6
Draw sleeves.
Step #7
Make coat.
Step #8
Enhance hairs by making them thick.
Step #9
Draw eyes & buttons.
Step #10
Make large buttons & several lines over the coat as shown.
Step #11
Finally, make necessary improvements to finish.