Step #1
First commence the tutorial by making an oval & a circle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw face & eyes.
Step #4
Make retinas, nose & lips.
Step #5
Make hairs.
Step #6
Enhance hairs.
Step #7
Draw sleeves.
Step #8
Make upper body dressing.
Step #9
Make lower body dressing.
Step #10
Draw legs.
Step #11
Make feet & shoes.
Step #12
Make hairs.
Step #13
Draw tail, nails, ears & enhance body.
Step #14
Finally, make necessary improvements to finish.