Step #1
First start the tutorial by drawing two ovals, four lines & a rectangle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face, nose, eye brows & neck.
Step #4
Make hand and arms.
Step #5
Draw lower body dressing.
Step #6
Make legs.
Step #7
Draw shoes & edges of the sleeves and neck shape as shown.
Step #8
Make several lines over the drawing as shown.
Step #9
Make eyes & beard.
Step #10
Draw buttons & two horizontal lines over the upper dressing as shown.
Step #11
Finally, make necessary improvements to finish.