Step #1
First start the tutorial by drawing an oval & four lines inside it as shown. Also draw outline for the shoulder.
Step #2
Draw outline for eyes.
Step #3
Make nose.
Step #4
Make outline for lower face & neck.
Step #5
Make ears & draw outline for head.
Step #6
Draw hairs.
Step #7
Make eye brows & eye lashes.
Step #8
Make lips & wrinkles.
Step #9
Make retinas.
Step #10
Enhance hairs by making them thick & draw ear rings.
Step #11
Finally, make necessary improvements to finish.