Step #1
First commence the tutorial by making one small and one big oval & a curve line.
Step #2
Draw outline for lower face, ear & neck.
Step #3
Make outline for hairs & eye brows.
Step #4
Draw outline for eyes.
Step #5
Make nose.
Step #6
Make lips & wrinkles.
Step #7
Draw hairs.
Step #8
Make coat & tie shape as shown.
Step #9
Make eyes & retinas.
Step #10
Draw teeth & a button over the shirt collar. Also draw tiny lines over the forehead and ear.
Step #11
Finally, make necessary improvements to finish.