Step #1
First commence the tutorial by making an oval & rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face, ear & head.
Step #4
Draw eye brows, eyes & nose.
Step #5
Make lips, moustache & beard.
Step #6
Make retinas & collar.
Step #7
Draw upper body dressing & gown.
Step #8
Make arms, hands & fingers.
Step #9
Draw lower body dressing.
Step #10
Make edges of lower dress.
Step #11
Make legs, feet, socks & shoes.
Step #12
Finally, make necessary improvements to finish.