Step #1
Start the tutorial work by drawing an oval & four lines as shown.
Step #2
Draw outline for lower face, ears & neck.
Step #3
Make outline for eyes & nose.
Step #4
Make retinas.
Step #5
Make lips.
Step #6
Make eye lashes & wrinkles.
Step #7
Draw hairs.
Step #8
Enhance hairs by making them thick.
Step #9
Make eye brows & wrinkles near the neck.
Step #10
Finally, make necessary improvements to finish.