First start the tutorial by drawing an oval & tie like shape as shown.
Make an oval & lines for arms & shoulder as shown.
Make face, head and reverse V shape.
Make hands & arms.
Draw upper body dressing & a circle.
Draw four circular flower shapes as shown.
Make inner outline inside the tie shape as shown. Also enahnce the circle shape.
Make eye, retinas and lines over the chest.
Finally, make necessary improvements to finish.