Step #1
Start the tutorial by making an oval & shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw outline for lower face & ear.
Step #4
Make hat & a circle.
Step #5
Make hairs.
Step #6
Draw eyes & nose.
Step #7
Make shirt as shown.
Step #8
Draw pant as shown.
Step #9
Make hands & fingers.
Step #10
Make shoes.
Step #11
Enhance drawing over hat, shoes, sleeves by making vertical and horizontal lines. Also draw two triangles on the chest.
Step #12
Finally, make necessary improvements to finish.