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Follow the steps below to draw and convert parts of the Character into Graphic Symbols:
Set the document size width at 150 pixel and heigh at 200 pixel.
Using flash drawing tools Complete Character design in Frame 1, layer 1.
You can refer above Character body parts to design similar ones or you can draw your own.
The important part of this tutorial is how to animate body parts hence do not waste time in perfection. Drawing Circles and Rectangles will solve the purpose.
Select whole drawing and align it center of the stage.
Create Nine more layers on top of layer 1.
Starting from top layer name the layers as (1) Hair, (2) Face, (3) Collar, (4) Body, (5) Right Leg, (6) Left Leg (7) Right Hand, (8) Left Hand and (9) Shadow (Refer layer screen shot here). Shadow can be designed later as per leg part being animated. You need to draw only one leg and one hand for left and right sides (Which can be duplicated and flipped to use other side).
After completion of giving titles to each layer, go back to Layer 1. Click inside Frame No.1 to select. Right click on selected frame and choose "Copy Frames" option from pop-up menu.
Starting from top layer, right click inside first frame of each layer and paste the frame (drawing) copied from layer 1. This will paste drawing on to (stage) first frame of all the layers.
Name Layer1 as Master Drawing. If things go wrong with drawing on other layers you can copy from this layer. This layer must be deleted at the end.
Go to Hair layer. Lock all other layesr by Clicking on Lock Icon space of each layer. This while prevent selection of other layers accidentally while editng Hair layer. You also need to Switch off Visibility of all other layers by click on Eye Icon of each layer. Make sure that Visibility of Hair layer not swithched off and the layer is not locked.
With selection tool select and delete all other parts without disturbing Hair part. You need to keep only Hair on this layer. Select the Hair Drawing and covert to Graphic Symbol. You can give any name to your Graphic Symbols. Title of Graphic Symbol is not important here.
When done Switch Off the visibility of Hair layer and lock the layer. With this action the stage will show nothing. Proceed to next (face) layer and " Switch On" its visibility. Unlock the layer for editing purpose.
Repeat Step 8 to convert all other Parts of drawings on rest of the layers in to Graphic Symbols . Creat only one Graphic Symbol for Hand. Same Hand Graphic Symbol can be used for other side after flipping it horizontally. Same goes with Leg Graphic Symbol.
After completion of creating all Graphic Symbols (for all other parts of the layers), align them by selecting with selection tool according to Master Layer at the bottom.Switch on visibility of all layers to see all the Graphic Symbols on other layers as together one drawing (Character). It is good practice to keep editing layer unlocked and all other layers in locked condition.
Delete Bottom layer. Once everything seems alright than this layer must be deleted.
all other layesr by Clicking on Lock 
Icon of each layer. Make sure that Visibility of Hair layer not swithched off and the layer is not locked.