Step #1
Start the tutorial by making two ovals & draw outline forbody.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for eye glasses.
Step #4
Draw retinas, lips & nose.
Step #5
Draw outline for lower face & neck.
Step #6
Make shirt.
Step #7
Make hands, fingers & flower bokeh shape as shown.
Step #8
Draw pant.
Step #9
Make shoes.
Step #10
Make long hairs of the mum.
Step #11
Finally, make necessary improvements to finish.