Step #1
Start the tutorial by making an oval, four lines & shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face & ear.
Step #4
Draw eyes & lips.
Step #5
Make hands, fingers & arms.
Step #6
Draw coat & pockets' shape as shown.
Step #7
Make pant.
Step #8
Draw shoes.
Step #9
Make buttons & coat's outter edges shapes as shown.
Step #10
Draw collar, tie and pant's crease shape as shown.
Step #11
Finally, make necessary improvements to finish.