Step #1
First start the tutorial by drawing a circle, an oval, shape for the upper body and three curve lines.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face & ears.
Step #4
Make eyes.
Step #5
Make nose & moustache.
Step #6
Draw eye glasses.
Step #7
Make shirt collar & shoulder.
Step #8
Make hands, fingers & coat.
Step #9
Make pant & shoes.
Step #10
Draw eye brows & lines over the face and coat as shown.
Step #11
Finally, make necessary improvements to finish.