Step #1
First commence the tutorial by making an oval.
Step #2
Draw outline for ears & line as shown.
Step #3
Make outline for eyes & eye brows.
Step #4
Draw outline for face.
Step #5
Make outline for nose.
Step #6
Make lips.
Step #7
Make hairs of lady gaga.
Step #8
Make ear.
Step #9
Make eye brows.
Step #10
Make retinas inside eyes.
Step #11
Enhance face.
Step #12
Draw eye lashes.
Step #13
Draw locket & ear rings. Also enhance hairs as shown.
Step #14
Finally, make necessary improvements to finish.