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