Step #1
Start the tutorial work by drawing an oval & shape as shown for dressing.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face & ears.
Step #4
Draw eyes & nose.
Step #5
Make moustache & lips.
Step #6
Make upper body dressing.
Step #7
Make lower body dressing.
Step #8
Draw arms, hands, fingers & nails.
Step #9
Make legs, feet & shoes.
Step #10
Make hairs, retinas & enhance face.
Step #11
Enhance whole dressing.
Step #12
Finally, make necessary improvements to finish.