Step #1
First commence the tutorial by making two ovals & shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face, ears & neck.
Step #4
Make eye brows & eyes.
Step #5
Draw nose & lips.
Step #6
Make hairs.
Step #7
Make coat.
Step #8
Draw pant & belt.
Step #9
Make hands & fingers.
Step #10
Make shoes.
Step #11
Draw locket & shirt buttons.
Step #12
Make lines over the pant and shirt as shown.
Step #13
Finally, make necessary improvements to finish.