Step #1
First commence the tutorial by making an oval & four lines inside as shown.
Step #2
Draw outline for lower face, neck & ears.
Step #3
Make eyes & eye brows.
Step #4
Draw lips & enhance ears.
Step #5
Make hairs.
Step #6
Make shirt collar.
Step #7
Draw buttons over the collar.
Step #8
Make line as shown.
Step #9
Finally, make necessary improvements to finish.