Step #1
Start the tutorial work by drawing four ovals & three circles.
Step #2
Draw seven rectangles.
Step #3
Make outline for arms & legs.
Step #4
Make eyes & noses.
Step #5
Make caps.
Step #6
Draw outline for faces, ears & mouths.
Step #7
Make coats.
Step #8
Make pants & shoes.
Step #9
Draw tie shape & collars as shown.
Step #10
Make sleeves & buttons.
Step #11
Draw retinas & lines over the caps as shown.
Step #12
Finally, make necessary improvements to finish.