Step #1
First commence the tutorial by making an oval & Draw outline forcoat.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face & ears.
Step #4
Draw eyes.
Step #5
Make eye brows, nose & lips.
Step #6
Make hairs.
Step #7
Make upper coat, hands & fingers.
Step #8
Make lower coat.
Step #9
Make inner body dressing, tie and buttons.
Step #10
Make pant, feet & shoes.
Step #11
Enhance coat.
Step #12
Enhance whole coat.
Step #13
Finally, make necessary improvements to finish.