Step #1
First commence the tutorial by making an oval & three lines as shown.
Step #2
Draw outline for lower face & ears.
Step #3
Make eyes & nose.
Step #4
Draw retinas & lips.
Step #5
Make eye brows & eye lashes.
Step #6
Draw shape as shown.
Step #7
Make right side hairs.
Step #8
Make left side hairs.
Step #9
Enhance hairs from behind.
Step #10
Enhance hairs further to make them look more natural.
Step #11
Draw shirt.
Step #12
Finally, make necessary improvements to finish.