Step #1
Start the tutorial work by drawing two ovals & draw outline for body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face & ears.
Step #4
Make eyes & cap.
Step #5
Draw arms & hands, fingers.
Step #6
Make lower body dressing.
Step #7
Draw pant.
Step #8
Make boots.
Step #9
Make lines all over the body as shown.
Step #10
Finally, make necessary improvements to finish.