Step #1
Start the work by drawing an oval, four lines inside the top oval & draw outline for dressing.
Step #2
Draw outline for foot & draw two lines as shown.
Step #3
Make outline for lower face & eye brows.
Step #4
Make hairs & beard.
Step #5
Make outline for upper dressing collar.
Step #6
Enhance upper body dressing gown.
Step #7
Draw dressing outline as shown.
Step #8
Make shoes & curve lines as shown.
Step #9
Make retinas, moustache and locket. Also draw various lines over the dress and hairs.
Step #10
Finally, make necessary improvements to finish.