Step #1
First commence the tutorial by making an oval & rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw face, ears, eye, eye cover & beard.
Step #4
Make moustache, nose & lips.
Step #5
Make hairs.
Step #6
Make coat & sleeves.
Step #7
Make hands & fingers.
Step #8
Draw belt, Collar and tie.
Step #9
Make pant.
Step #10
Make feet & shoes.
Step #11
Enhance whole dressing.
Step #12
Finally, make necessary improvements to finish.