Step #1
Start the work by drawing two ovals & draw outline for body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face & neck.
Step #4
Make hairs.
Step #5
Draw eyes.
Step #6
Make eye brows & lips.
Step #7
Make coat.
Step #8
Draw buttons & tie shape as shown.
Step #9
Make pant.
Step #10
Draw shoes & lines over the pany and sleeve as shown.
Step #11
Finally, make necessary improvements to finish.