Step #1
First commence the tutorial by making a circle & square.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for face & ears.
Step #4
Draw hairs.
Step #5
Make eyes, nose & lips.
Step #6
Make arms, hands & fingers.
Step #7
Make belt, legs, feet & shoes.
Step #8
Draw eye brows, tie & retinas.
Step #9
Finally, make necessary improvements to finish.