I start by creating a big mass for the paunch and another shape for the thin legs. Then I draw his face and head and add the arms shape.

I don't like the arms and try to sketch another ones. I add military boots.

In this step I clean the line and the shapes. I change and reorient the boots and also start to color with cell shading style. I add some details like suspenders, chain and handkerchief.

Adding the backlight and some blue tones layers on intense light mode. I also incorporate the blood stains and the computer generated cast shadow.

I dim the over-saturated blue tone on the figure and add extra backlights. I also try with blood stains on the floor and improve the cast shadow.

 

I'm not happy with the general colors and try changing the palette to sepia tones. I add some texture in the background and some smoke on the floor. I also erase the last blood stains.

Finally I add some textures for the arms hair and emphasize some shadows that has been removed in the process.