Step #1
First commence the tutorial by making an oval & Draw outline for ears.
Step #2
Draw outline for eyes.
Step #3
Draw eye brows, eye, nose & lips.
Step #4
Make face, ears & neck.
Step #5
Make upper body dressing.
Step #6
Make right side hairs.
Step #7
Make left side hairs.
Step #8
Enhance upper body dressing.
Step #9
Draw retinas, eye lashes & enhance ears, hairs & lips.
Step #10
Finally, make necessary improvements to finish.
