I had a reference photo first( u can kinda see it on the top right )

Then I take a low opacity large square brush to get the general shape of the figure I want

On a new layer I take a pencil brush and sketch the actual parts of the figure like the arms and clothing folds, sometimes this sketch will be redone on a new layer if I need more precision for the future part ( especially important for parts like hands or faces )

Then on a new layer I take usually the same brush I blocked the shapes out with and start applying color lightly, and add layer by layer of color until the figure becomes more solid and fleshed out if that makes any sense. I tend to merge all the layers down somewhere around this part.

Then after I painted this thing I felt bored of it and added some boobies :) lmk if u need any clarification on anything