Step #1
First commence the tutorial by making a circle & square.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw eyes & nose.
Step #4
Make lips, face, neck & ears.
Step #5
Make upper body dressing.
Step #6
Make coat.
Step #7
Make pant.
Step #8
Make hands, fingers & Enhance neck.
Step #9
Make feet & shoes.
Step #10
Draw hairs & teeth.
Step #11
Enhance coat & sleeves.
Step #12
Finally, make necessary improvements to finish.