Step #1
First commence the tutorial by making two circles, four lines inside the top circle & shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for eye brows, eye glasses & lower face.
Step #4
Draw eyes, lips & nose.
Step #5
Make hairs.
Step #6
Enhance hairs by making them longer.
Step #7
Draw coat.
Step #8
Make hands & fingers.
Step #9
Draw legs.
Step #10
Make shoes.
Step #11
Make lines over the shoes, coat and hairs to give natural look.
Step #12
Finally, make necessary improvements to finish.