Step #1
Start the work by drawing two circles & rectangle. Also draw four lines inside the oval.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for cap, hairs & face.
Step #4
Draw outline for body.
Step #5
Make lower body dressing & pant.
Step #6
Make cap, lips, collar buttons & eyes.
Step #7
Make hands, fingers & gloves shape as shown.
Step #8
Draw shoes & enhance pant.
Step #9
Draw lines all over the shirt and sleeves as shown.
Step #10
Make buttons & belt.
Step #11
Finally, make necessary improvements to finish.