Step #1
Start the work by drawing an oval & four lines inside as shown.
Step #2
Draw outline for lower face & neck.
Step #3
Make eyes & eye brows.
Step #4
Make two oval, eye brows, nose & lips.
Step #5
Make hairs.
Step #6
Enhance hairs by making them thin.
Step #7
Enhance hairs & draw shirt.
Step #8
Finally, make necessary improvements to finish.
