Step #1
Start the tutorial by making two ovals, four curve lines & shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw outline for lower face & ear.
Step #4
Make eyes & lips.
Step #5
Make hairs.
Step #6
Make hands, fingers & shirt.
Step #7
Enhance hairs.
Step #8
Draw frock.
Step #9
Make legs & shoes.
Step #10
Finally, make necessary improvements to finish.