Step #1
Start the tutorial by making an oval, four curve line & outline for shoulder.
Step #2
Draw outline for face & neck.
Step #3
Draw eye brows & front hairs.
Step #4
Make eyes.
Step #5
Make nose.
Step #6
Draw lips & wrinkles.
Step #7
Make teeth.
Step #8
Make eye lashes.
Step #9
Draw retinas.
Step #10
Make hairs.
Step #11
Finally, make necessary improvements to finish.