Step #1
Start the tutorial by making an oval & a circle. Also draw a shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face.
Step #4
Make eyes, eye brows & lips.
Step #5
Make hairs.
Step #6
Make shirt.
Step #7
Draw hands & fingers.
Step #8
Draw dressing from the bottom side.
Step #9
Make legs & shoes.
Step #10
Draw buttons & tie shape as shown. Also enhance hairs from the top.
Step #11
Finally, make necessary improvements to finish.