Step #1
Start the tutorial by making two ovals, four lines inside the top oval & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for hairs, ear, neck & lower face.
Step #4
Draw shirt & sleeves.
Step #5
Make coat.
Step #6
Make shoes & pant.
Step #7
Draw hairs & eye brows.
Step #8
Make pocket, tie and shoulder buckle shape as shown.
Step #9
Draw belt diagonal as well as for the waist. Also draw lines over pants for wrinkles.
Step #10
Finally, make necessary improvements to finish.