Start the tutorial by making two ovals, four lines inside the top oval & shape for the upper body.
Draw outline for arms, hands, legs & feet & bottle shape as shown.
Make outline for ears, neck & lower face.
Make eye brows & eyes.
Draw jacket shape as shown.
Make edges of the coat shape as shown.
Draw hands, fingers & arms.
Make bottle shape in the hand as shown. Also draw lines over the sleeves and pant. Do not forget to add two triangle like shapes over the knees.
Finally, make necessary improvements to finish.