Step #1
Start the tutorial by making an oval & four lines intersecting each other as shown.
Step #2
Draw eyes.
Step #3
Make nose.
Step #4
Draw outline for lower face & neck.
Step #5
Make hairs.
Step #6
Make lips.
Step #7
Make eye brows & eye lashes.
Step #8
Draw retinas & wrinkle shape below eyes as shown.
Step #9
Enhance hairs as shown.
Step #10
Make ear rings.
Step #11
Draw net like shirt.
Step #12
Finally, make necessary improvements to finish.