Step #1
First commence the tutorial by making an oval & a circle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw glasses, face & neck.
Step #4
Make nose & lips.
Step #5
Make coat, arms, hands & fingers.
Step #6
Make belt.
Step #7
Draw pant.
Step #8
Make feet & shoes.
Step #9
Make upper body dressing.
Step #10
Make outline for upper body dressing.
Step #11
Draw hairs.
Step #12
Enhance face & dressing.
Step #13
Finally, make necessary improvements to finish.