Step #1
First commence the tutorial by making a circle & shape as shown.
Step #2
Draw outline for legs & feet.
Step #3
Make outline for arms, hands, fingers & chair.
Step #4
Draw eyes & lips.
Step #5
Make face & ears.
Step #6
Draw upper body.
Step #7
Make thighs.
Step #8
Make legs & feet.
Step #9
Draw left arm, hands & fingers.
Step #10
Make right arm, hands & fingers.
Step #11
Draw retinas & Enhance ears.
Step #12
Draw chair.
Step #13
Enhance chair.
Step #14
Enhance whole body.
Step #15
Finally, make necessary improvements to finish.