Step #1
First commence the tutorial by making a circle & shape as shown for body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw eyes, nose & mouth.
Step #4
Make eye brows, eye lashes, neck and ear.
Step #5
Make hairs.
Step #6
Make upper body dressing.
Step #7
Make waist belt.
Step #8
Draw arms, hands & fingers.
Step #9
Make frock.
Step #10
Make legs, feet & shoes.
Step #11
Draw retinas & Enhance ear, shoes and legs.
Step #12
Finally, make necessary improvements to finish.