Step #1
Start the work by drawing a circle, two lines inside the circle & draw outline for arms and shoulders.
Step #2
Draw rectangle & parallelogram shape as shown.
Step #3
Make face & neck.
Step #4
Draw eyes, eye brows, mouth, teeth & nose.
Step #5
Make arms.
Step #6
Draw hands, fingers & frock.
Step #7
Make cap & necklace. Also draw horizontal lines over the frock.
Step #8
Draw ears & lips.
Step #9
Finally, make necessary improvements to finish.