Step #1
Start the work by drawing an oval & a circle. Also draw outline for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face.
Step #4
Make eyes & nose.
Step #5
Make lips.
Step #6
Draw hairs.
Step #7
Enhance hairs.
Step #8
Make sleeves & hands, fingers.
Step #9
Draw bow and shirt shape as shown.
Step #10
Make frock edges as shown.
Step #11
Draw legs & boot.
Step #12
Enhance hairs further.
Step #13
Enhance upper body dressing by making lines and dots.
Step #14
Finally, make necessary improvements to finish.