Step #1
Start the tutorial by making a circle & shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face & ears.
Step #4
Make eyes & eye brows.
Step #5
Make retinas & lips.
Step #6
Make hairs.
Step #7
Draw ponies shape as shown.
Step #8
Make frock.
Step #9
Make arms & bangles.
Step #10
Make legs & shoes.
Step #11
Finally, make necessary improvements to finish.