Step #1
Start the tutorial work by drawing a circle & four curve lines.
Step #2
Draw outline for shoulder & cap.
Step #3
Make outline for eyes & nose.
Step #4
Draw outline for face.
Step #5
Make outline for jaw & lips.
Step #6
Make cap.
Step #7
Make shirt collar.
Step #8
Draw upper body dressing & sleeves.
Step #9
Make romper dress shape as shown.
Step #10
Make eye brows, retinas, jaws & teeth.
Step #11
Make moustache & a rectangle shape over the cap.
Step #12
Finally, make necessary improvements to finish.