Step #1
First start the tutorial by drawing an oval & rectangle.
Step #2
Draw outline for arms, hands, legs, feet & ears.
Step #3
Make outline for eyes & nose.
Step #4
Draw face, head, lips & ears.
Step #5
Make upper body dressing.
Step #6
Draw sleeves & enhance upper body dressing.
Step #7
Draw back sheet shape as shown.
Step #8
Make crown and rectangle double border shape as shown.
Step #9
Draw hands, fingers & shoes.
Step #10
Make retinas & enhance ears.
Step #11
Draw line as shown.
Step #12
Draw shape as shown over the abdomen.
Step #13
Finally, make necessary improvements to finish.