Step #1
First commence the tutorial by making an oval & shape for the upper body .
Step #2
Draw outline for arms, hands, legs & feet .
Step #3
Make outline for face, ear & nose.
Step #4
Draw nose, eyes & hairs.
Step #5
Make shirt .
Step #6
Draw pant .
Step #7
Make fingers & shoes.
Step #8
Make retinas, pockets shape as shown & belt. Also enhance by making several lines over the belt and shirt.
Step #9
Finally, make necessary improvements to finish.