Head: Up 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.

Step 2
At the bottom half of the circle, draw a curve very, very close to the circle.

Step 3
Now make two lines that curve upwards. Use the dashed and solid horizontal lines as a marker if needed. Then, draw the eyebrows on the upper curve and the eyes just on top of the lower curve. Draw the nose just on or below the lower curve.
The mouth should be about on the solid horizontal line. Draw the ears from the dashed lines to a little bit below the solid horizontal line.
Since this is an up view, the jaw turns up and points to the viewer. You've drawn the section of the neck earlier on step 2. Now draw the jaw line above that line so the final result looks like an almond shape.

Step 4
Pencil in the hair of your character. Add any other accessories if you like too.

Step 5
Ink your work and you're done!