Step #1
Start the tutorial work by drawing two circles, four lines inside the top circle & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for ears, face & neck.
Step #4
Make arms & shoulder.
Step #5
Draw coat.
Step #6
Make pant.
Step #7
Make cap.
Step #8
Make eyes & ears.
Step #9
Draw hands, fingers & shoes.
Step #10
Make glasses.
Step #11
Make belt & lines over the dress as shown.
Step #12
Finally, make necessary improvements to finish.