Step #1
Start the tutorial work by drawing an oval & rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face & neck.
Step #4
Draw outline for nose & eyes.
Step #5
Draw lips & moustache.
Step #6
Make eye brows & eyes.
Step #7
Make head & cap.
Step #8
Draw Romper dressing.
Step #9
Make sleeves, hands & fingers.
Step #10
Make pant & legs.
Step #11
Draw feet & shoes.
Step #12
Draw ears, Retinas, Hairs & Enhance dressing, ears and cap.
Step #13
Finally, make necessary improvements to finish.