Step #1
First start the tutorial by drawing an oval & four lines as shown.
Step #2
Make outline for face & neck.
Step #3
Make eyes & nose.
Step #4
Draw lips.
Step #5
Make retinas & eye lashes.
Step #7
Draw t-shirt.
Step #8
Make wrinkles over the face and enahance t-shirt as shown.
Step #9
Finally, make necessary improvements to finish.