We have these steps ahead of us:

Cuts for muscle flow and animation [shoulders, hip/groin, knees and elbows]

Hands

Eyes

Ears, modeling

Hairline, extrusion or bevel

First, the cuts for animation; take a look at the flow of the deltoids into the pectorals. We need to see the deltoids as a sort of cap over the shoulder joints that flow into the chest. This will tie the body together during animation.

As for the back, we are making a little attempt to show the trapezius and other sheet-like muscles and to some extent the scapulas.

HANDS

I like to make mitten like hands until I get around to something better

KNEES

A little experiment with the knees, looking for an interesting bone shape as well as a good bend at animation:

Elbows

We’ll give a similar thing a try here:

It works pretty good