Step #1
First start the tutorial by drawing an oval & five lines as shown.
Step #2
Draw outline for neck, face & ear.
Step #3
Make eyes.
Step #4
Draw nose.
Step #5
Make lips.
Step #6
Make hairs.
Step #7
Make eye brows & eye lashes.
Step #8
Draw retinas & ear.
Step #9
Make beard.
Step #10
Draw shirt.
Step #11
Enhance hairs by making them thin.
Step #12
Finally, make necessary improvements to finish.