Step #1
Start the work by drawing a circle & curve line.
Step #2
Draw outline for eye & nose.
Step #3
Make outline for head, chin & neck.
Step #4
Make hairs.
Step #5
Draw moustache & shirt collar shape as shown.
Step #6
Make cap.
Step #7
Draw retinas & neckerchief. Enhance cap shape as shown.
Step #8
Finally, make necessary improvements to finish.
