Step #1
Start the tutorial by making two ovals, four lines inside the top oval & shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet & bottle shape as shown.
Step #3
Make outline for ears, neck & lower face.
Step #4
Make eye brows & eyes.
Step #5
Make hairs.
Step #6
Draw jacket shape as shown.
Step #7
Make edges of the coat shape as shown.
Step #8
Make pant.
Step #10
Draw hands, fingers & arms.
Step #11
Make shoes.
Step #12
Make bottle shape in the hand as shown. Also draw lines over the sleeves and pant. Do not forget to add two triangle like shapes over the knees.
Step #13
Finally, make necessary improvements to finish.