Step #1
Start the tutorial by making an oval & 5 lines as shown.
Step #2
Make an oval & draw outline for the body.
Step #3
Make outline for face, neck & ear.
Step #4
Make eyes.
Step #5
Make hairs & eye brows.
Step #6
Make retinas, mouth & nose.
Step #7
Draw sleeves.
Step #8
Make shirt.
Step #9
Draw lower body dressing.
Step #10
Finally, make necessary improvements to finish.