Step #1
First start the tutorial by drawing a circle & rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face & ears.
Step #4
Make eye, nose, lips.
Step #5
Make hairs.
Step #6
Draw hands & shirt.
Step #7
Enhance shirt.
Step #8
Make legs & shoes.
Step #9
Draw back sheet as shown.
Step #10
Draw lines as shown over hairs and back sheet.
Step #11
Finally, make necessary improvements to finish.