Step #1
First start the tutorial by drawing two ovals, four lines inside the top oval & body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for eyes & lips.
Step #4
Draw shirt collar, hands, fingers & arms.
Step #5
Make shirt.
Step #6
Make pant & shoes.
Step #7
Draw buttons, pockets & lines over the shirt and pant as shown.
Step #8
Make hairs.
Step #9
Enhance hairs by making them thin.
Step #10
Finally, make necessary improvements to finish.