Step #1
First start the tutorial by drawing two ovals, four lines inside the top oval & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make hairs, ears, neck & face.
Step #4
Draw shirt collar & upper body dressing.
Step #5
Make shirt.
Step #6
Enhance shirt by making folded sleeves, design and buckle.
Step #7
Make pant.
Step #8
Make shoes.
Step #9
Draw eyes, nose, lips, hands, fingers & eye brows.
Step #10
Enhance hairs by making longer.
Step #11
Draw lines and rounded shapes over the shirt and pant as shown.
Step #12
Finally, make necessary improvements to finish.