Step #1
First commence the tutorial by making a circle & rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for eyes & nose.
Step #4
Draw outline for face & lips.
Step #5
Make sleeves, hands, fingers & right arm.
Step #6
Draw sleeves, hands, fingers & left arm.
Step #7
Make shirt.
Step #8
Draw pant.
Step #9
Make shoes.
Step #10
Make ribbon.
Step #11
Draw hairs & eye brows.
Step #12
Draw retinas, lips & shirt's buttons.
Step #13
Finally, make necessary improvements to finish.