Step #1
Start the drawing by sketching three ovals.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face, neck, eye brow & nose.
Step #4
Draw hairs.
Step #5
Make dressing.
Step #6
Make hands, fingers & sleeves.
Step #7
Make shoes.
Step #8
Draw eye & muffler shape as shown.
Step #9
Finally, make necessary improvements to finish.