Step #1
First start the tutorial by drawing a circle & Draw outline for dressing.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw retinas, eye, nose, lips, ears and face.
Step #4
Make upper body dressing, sleeves, hands & fingers.
Step #5
Make neck, tie and skirt.
Step #6
Make legs, feet & shoes.
Step #7
Draw hairs.
Step #8
Enhance hairs.
Step #9
Enhance dressing.
Step #10
Finally, make necessary improvements to finish.