Head: Down View

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. (Blah, blah, blah - same 'ol thing)

Step 2
at the bottom half of the circle, draw the jaw line. Notice that this is closer to the circle than if you're drawing regular front view. Draw the neck in too which is a bit wider than other views as well.

Step 3
before you draw in the face; draw two curved lines bending down a bit. Use the other two lines made before to guide you. Draw in the eyes, eyebrow, ear, nose, and mouth using the lines drawn as guidelines.

Step 4
Draw in the hair. Note that the top of the head shows a lot more than when face on.

Step 5
Add any accessory then ink your drawing and you're done!