Step #1
First commence the tutorial by making rectangle & shape for the upper body .
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make eyes & nose.
Step #4
Make hairs.
Step #5
Draw outline for eyes & lips.
Step #6
Make edges of the coat & buttons.
Step #7
Make arms & hands.
Step #8
Make belt.
Step #9
Draw frock edges as shown.
Step #10
Make legs & feet.
Step #11
Make eyes & shape as shown.
Step #12
Make ear rings & enhance head.
Step #13
Finally, make necessary improvements to finish.