Step #1
First commence the tutorial by making three ovals & lines perpendicular to each other as shown.
Step #2
Draw outline for arms, feet & hands.
Step #3
Draw outline for lower face & neck.
Step #4
Make retinas.
Step #5
Make eye brows & lips.
Step #6
Make upper body dressing.
Step #7
Make hands & fingers.
Step #8
Draw frock.
Step #9
Enhance frock.
Step #10
Make hairs & shoes.
Step #11
Draw shape as shown.
Step #12
Make hairs.
Step #13
Draw necklace & enhance shape as shown.
Step #14
Finally, make necessary improvements to finish.