Step #1
Start the work by drawing head & shape for the upper body.
Step #2
Draw two rectangles & a line as shown.
Step #3
Draw outline for face.
Step #4
Make cap.
Step #5
Make coat.
Step #6
Make gun shape as shown.
Step #7
Make eyes, nose, tie & buttons as shown. Also draw design over the cap.
Step #8
Finally, make necessary improvements to finish.