Step #1
Start the tutorial work by drawing a circle & shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make face & head.
Step #4
Make eyes & eye brows.
Step #5
Make nose & mouth.
Step #6
Make hairs.
Step #7
Make hands, fingers & sleeves.
Step #8
Draw upper body dressing.
Step #9
Make legs & feet.
Step #10
Finally, make necessary improvements to finish.