Step #1
Start the tutorial work by drawing an oval & shape for the upper body.
Step #2
Make outline for lower body dressing & neck.
Step #3
Make outline for eye, nose, lips.
Step #4
Draw retinas & line just below the lips as shown.
Step #5
Make hairs.
Step #6
Make hairs from the other side.
Step #7
Make shirt.
Step #8
Enhance hairs & shirt by making several lines.
Step #9
Finally, make necessary improvements to finish.