Step #1
First commence the tutorial by making an oval & rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw eye brows, eye, nose, lips & face.
Step #4
Make hairs.
Step #5
Make muffler.
Step #6
Make shirt, hands & fingers.
Step #7
Make pant.
Step #8
Make feet & shoes.
Step #9
Enhance whole dressing & hairs.
Step #10
Finally, make necessary improvements to finish.