Step #1
Start the work by drawing an oval & four lines as shown.
Step #2
Draw outline for ears, neck & lower face.
Step #3
Make outline for eyes & nose.
Step #4
Make lips.
Step #5
Make retinas.
Step #6
Make eye brows & eye lashes.
Step #7
Draw wrinkles.
Step #8
Make hairs.
Step #9
Draw left side hairs.
Step #10
Enhance hairs by making them thick.
Step #11
Draw ear rings & upper body dressing.
Step #12
Finally, make necessary improvements to finish.