Step #1
Start the tutorial work by drawing two ovals, four lines inside the top oval & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make hairs.
Step #4
Draw outline for upper body dressing.
Step #5
Draw short nekar shape as shown.
Step #6
Make hairs.
Step #7
Make eye, nose & lips.
Step #8
Make hands, fingers & arms.
Step #9
Make legs, feet and fingers.
Step #10
Draw hairs from back side & two double border lines as shown.
Step #11
Finally, make necessary improvements to finish.