Step #1
First commence the tutorial by making two ovals, four lines inside the to oval & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for eyes, eye brows & nose.
Step #4
Draw outline for face, neck, ears & lips.
Step #5
Make shirt.
Step #6
Make pant.
Step #7
Draw lines over the shirt and pant to give a natural look as shown.
Step #8
Make shoes.
Step #9
Make hairs, shirt buttons & retinas.
Step #10
Finally, make necessary improvements to finish.