Step #1
Draw two circles & one oval.
Step #2
Draw outlines for the upper body, hands, arms & feet.
Step #3
Draw outline for the face & head.
Step #4
Draw outlines for the eyes & nose.
Step #5
Draw outlines for the moustache & lips.
Step #6
Draw the outer border of the shoulder & arm's clothing.
Step #7
Draw hands & fingers.
Step #8
Draw the inner border of the upper body dress.
Step #9
Draw the hairs.
Step #10
Draw the pant.
Step #11
Draw the shoes & coat's pocket.
Step #12
Draw collar & the tie.
Step #13
Draw the retinas & coat's button.
Step #14
Make necessary improvements to complete the drawing.