Step #1
Start the tutorial work by drawing two ovals & shape for the upper body.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face & ear.
Step #4
Make eye, nose, lips.
Step #5
Draw retinas & eye brows.
Step #6
Make hairs.
Step #7
Draw hair ponies shape as shown.
Step #8
Make upper body dressing.
Step #9
Enhance dressing at the shoulder's portion.
Step #10
Make hands, fingers & sleeves.
Step #11
Make legs.
Step #12
Draw shoes.
Step #13
Draw circular flower over the chest as shown. Also draw laces of the shoes.
Step #14
Finally, make necessary improvements to finish.