Step #1
First commence the tutorial by making two ovals, four lines & outline for the shoulder.
Step #2
Draw outline for hand and arm.
Step #3
Make outline for face & neck.
Step #4
Make hairs.
Step #5
Make eye brows & eyes.
Step #6
Draw nose.
Step #7
Make lips & wrinkles around it.
Step #8
Draw hand & upper body dressing.
Step #9
Make retinas.
Step #10
Make eye lashes & enhance ears.
Step #11
Enhance hairs by making them thick.
Step #12
Finally, make necessary improvements to finish..