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Description
Step 1. Draw just a regular circle.
Step 2. Add 2 lines: first rounded, normally separating right and left side of face; here is a little perspective, so it'll be more on left. Second mentions where eyes have to be (make it under the circle). End it where chin ends. Draw some short lines to mention where nose and mouth have to be.
Step 3. Draw cheeks. Remember that chin ends when second helping line ends.
Step 4. Add an ear or if it's no left or right perspective, ears.
Step 5. Do neck and arms. The neck has to be on the right side if it's left perspective, on left side if it's right perspective and in the middle if it's normal perspective. Left arm in right perspective should be shorter, also right arm in the left.
Step 6. Draw the face. I won't show you how to draw mouth and nose, because I don't know why, it's too simple for me xD. Anyway, you can try for eyes this:
Step 7. Do lineart. You're able to do just black lines and you can color them later. I prefer this way for portraits because often back hair cover the body (back hair layer is always under the body, so...).
Step 8. Okay, let's color it. You can do messy coloring to check if it fits and make lines a bit darker than base colour (between base colour and line colour is shade colour - it has to be darker than base but lighter than line).
Step 9. Then make coloring. Fill the lines by bucket or select and fill by Ctrl+F. You should color face then. I won't show you how to color the eyes my way because I won't and that's the end xD Normal way of coloring them is taking very light color, making semicircles under her pupils and filling the rest by regular color.
Step 10. Finally, you can shade your work. As first determine where is light. If it's on the left, shades will be on the right and vice versa. Add some white reflections (dots) in the eyes.

Description
Step 1. Draw just a regular circle.
Step 2. Add 2 lines: first rounded, normally separating right and left side of face; here is a little perspective, so it'll be more on left. Second mentions where eyes have to be (make it under the circle). End it where chin ends. Draw some short lines to mention where nose and mouth have to be.
Step 3. Draw cheeks. Remember that chin ends when second helping line ends.
Step 4. Add an ear or if it's no left or right perspective, ears.
Step 5. Do neck and arms. The neck has to be on the right side if it's left perspective, on left side if it's right perspective and in the middle if it's normal perspective. Left arm in right perspective should be shorter, also right arm in the left.
Step 6. Draw the face. I won't show you how to draw mouth and nose, because I don't know why, it's too simple for me xD. Anyway, you can try for eyes this:
Step 7. Do lineart. You're able to do just black lines and you can color them later. I prefer this way for portraits because often back hair cover the body (back hair layer is always under the body, so...).
Step 8. Okay, let's color it. You can do messy coloring to check if it fits and make lines a bit darker than base colour (between base colour and line colour is shade colour - it has to be darker than base but lighter than line).
Step 9. Then make coloring. Fill the lines by bucket or select and fill by Ctrl+F. You should color face then. I won't show you how to color the eyes my way because I won't and that's the end xD Normal way of coloring them is taking very light color, making semicircles under her pupils and filling the rest by regular color.
Step 10. Finally, you can shade your work. As first determine where is light. If it's on the left, shades will be on the right and vice versa. Add some white reflections (dots) in the eyes.