Step 1: Lower Dress
First, your going to draw a slightly curved line. Now you're going to add a little tail coming off the curve and a diagonal line next to the curve.
Step 2: Arms
This is one of the hard parts in my point of view. You're going to draw a backwards 'C' with a little tail coming off of it That will be the shoulder. Now you going to draw the arms attached to it, a little bent, and reaching out, as if to use her snow magic. Now you're going to draw one of the hands, draw the fingers one at a time. Now for the next arm, do the same, except a little under the other arm, and the hand a bit differently. (I suck at hands so I can't explain how. You will do much better :))
Step 3: Head
The head is the hardest part. Good luck.
Draw a circle a little over the shoulder-arm part. Add a Half circle type thing to make the head bigger. Then for the hair, add moon shaped things over the head. Sorta abstract. Add eyes and a nose, and a mouth. (But I can't draw so I didn't do a mouth). for the braid, abstractish moon shapes in a braid form, then more at the bottom just leaf shaped things. (Great wording right?) then a sharp edged end.
Step 4: Cape and Creases
For the cape, at the shoulder there was that line coming off of it right? Well, continue that line (like in the picture) over to the left side in a smooth curve kind of way. Once it's in the left side, have it swoosh down to the bottom of the dress. Finally have it ruffle/have curves and have creases. For the dress, make the bottom have the ruffle/curves, then have it have creases.
Step 5: Magic
Now for the magic :)
Make swirls, stars, dots coming from Elsa's hands, so it looks like she's making ice and snow swirls!!
:) I hope you enjoyed and made a great drawing!