Step #1
First commence the tutorial by making an oval, a circle & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for eyes, ears, neck & face.
Step #4
Make eyes & glasses.
Step #5
Make moustache, hairs & lips.
Step #6
Make shirt, tie, arm & round lines for the shape as shown.
Step #7
Draw pant & shoes.
Step #8
Finally, make necessary improvements to finish.