Step #1
First start the tutorial by drawing an oval, a curve line & four lines as shown.
Step #2
Draw outline for eyes.
Step #3
Make outline for nose.
Step #4
Draw outline for lower face, neck & lips.
Step #5
Make ears & head.
Step #6
Make eye brows & eye lashes.
Step #7
Draw lips.
Step #8
Make hairs.
Step #9
Make retinas.
Step #10
Make ear rings & wrinkles.
Step #11
Draw shirt.
Step #12
Finally, make necessary improvements to finish.