Step #1
First commence the tutorial by making two ovals & draw outline for the body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make ears & neck.
Step #4
Make nose, mouth, eye brows & eyes.
Step #5
Draw upper body dressing.
Step #6
Make hands & fingers.
Step #7
Enhance upper body dressing.
Step #8
Make legs & shoes.
Step #9
Make hairs.
Step #10
Enhance dressing & shoes by making several vertical and horizontal lines as shown.
Step #11
Finally, make necessary improvements to finish.