Step #1
Start the work by drawing two ovals, four lines inside the top oval & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make hairs, neck & face.
Step #4
Make shirt.
Step #5
Draw frock.
Step #6
Draw sleeves.
Step #7
Make legs.
Step #8
Draw muffler shape as shown.
Step #9
Make eyes, eye brows & shirt's button.
Step #10
Make hands, fingers & shoes.
Step #11
Finally, make necessary improvements to finish.
