Step #1
First start the tutorial by drawing an oval & a circle. Also draw a rectangle as shown.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face & neck.
Step #4
Make eyes, lips & nose.
Step #5
Draw ears & collar shape as shown.
Step #6
Make sleeves.
Step #7
Draw coat.
Step #8
Make pant.
Step #9
Make hairs.
Step #10
Draw shoes & coat's pocket and edges as shown.
Step #11
Make retinas, tie, coat's button and various lines over the coat and pant shape as shown.
Step #12
Finally, make necessary improvements to finish.