Step #1
Draw three circles.
Step #2
Draw outline for hands & legs.
Step #3
Draw two circles for eyes & draw horizontal line for lips.
Step #4
Draw nose & Enhance face by ziczac outline.
Step #5
Draw outline for hat.
Step #6
Draw outline for dressing.
Step #7
Draw both hands.
Step #8
Draw legs & shoes.
Step #9
Draw retinas, eyebrows & enhance neck area.
Step #10
Make necessary improvements to finish.