Start the work by drawing two ovals, four lines inside the top oval & rectangle.
Draw outline for arms, hands, legs & feet.
Make outline for lower face & eyes.
Make shape as shown.
Make shirt collar & lines as shown.
Make hands, fingers & arms.
Make shoes, belt and diamond like shape as shown.
Draw bag, wrist shape and multiple lines over the drawing as shown.
Enhance shoes by making stripes over them & draw outline for hairs. Also draw lines at various places as shown.
Make dots over the bag and draw some lines inside the hairs as shown.
Finally, make necessary improvements to finish.