Step #1
Start the tutorial by making three ovals & four lines in the top oval as shown.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for ears, neck & lips.
Step #4
Make hairs and eye brows.
Step #5
Make arms & shoulder.
Step #6
Make shirt and coat's edges as shown.
Step #7
Make hands, fingers & arms.
Step #8
Draw legs.
Step #9
Make shoes.
Step #10
Draw glasses & lines over the dress. Also draw wrist band as shown.
Step #11
Make four buttons & belt.
Step #12
Finally, make necessary improvements to finish.