Step #1
Start the work by drawing an oval, three lines inside it & draw outline for arms and hands.
Step #2
Make hairs, ear, neck & face.
Step #3
Draw sleeves & shirt collar.
Step #4
Draw sleeves & tie shape as shown.
Step #5
Make wrist, hands, fingers & a tiny circle.
Step #6
Make eye brows, nose,lips & eyes.
Step #7
Enhance hairs by making large.
Step #8
Finally, make necessary improvements to finish.
