Step #1
First commence the tutorial by making circles & shape as shown for body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for eyes & face.
Step #4
Draw eye brows, eye lashes, retinas, eyes, nose & lips.
Step #5
Make hairs.
Step #6
Make hat & head crown.
Step #7
Make sleeves & upper body dressing.
Step #8
Make waist.
Step #9
Draw waist belt & frock.
Step #10
Make hands, fingers & wrist.
Step #11
Draw legs.
Step #12
Make shoes & feet.
Step #13
Enhance hairs.
Step #14
Enhance dressing & shoes.
Step #15
Finally, make necessary improvements to finish.