Step #1
Start the work by drawing an oval, four lines inside the oval & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet. Also draw a circle.
Step #3
Make outline for ear, face & neck.
Step #4
Draw sleeves.
Step #5
Make long coat.
Step #6
Make eyes, nose & lips.
Step #7
Draw tie and shirt's collar shape as shown.
Step #8
Make hands, fingers & buttons.
Step #9
Draw hairs & flower over the head.
Step #10
Finally, make necessary improvements to finish.