Step 1
Draw a circle. Now draw a vertical line at the center of the circle. Make horizontal dashes at the center of the circle. A bit below the dashed lines, draw another horizontal line.
Step 2
At the bottom half of the circle, draw the jaw-line of your character that meets at the center vertical line. It should basically look like a big “V” in the end. Draw two vertical lines at the base of the jaw to make the neck.
Step 3
Add the eyes at the horizontal line with eyebrows going up to the dashed horizontal line. Make your nose along the vertical line and end with the mouth just below it. Draw the ears as high as the dashed line and about as low as the nose.
Step 4Draw in the hair. Notice the hair doesn’t hug the circle. Instead, it goes above it. After all, hair is poofy!
Step 5
After you’re done making changes, ink your drawing and erase your pencil lines. You’re done! Note: To make a thinner face, just make your circle more like an oval.
source : www.mangatutorials.com
