Step #1
Start the tutorial work by drawing a circle & rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make ears & key like shape as shown.
Step #4
Make face.
Step #5
Draw eyes & lips.
Step #6
Draw retinas, nose & lips.
Step #7
Enhance face.
Step #8
Enhance ears.
Step #9
Draw arms & hands.
Step #10
Make body.
Step #11
Make legs & feet.
Step #12
Enhance dressing & head.
Step #13
Finally, make necessary improvements to finish.