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. (Does this sound familiar? :D)
At the bottom half of the circle, draw the neck with two lines going down. Now draw the jaw-line of your character that ends at the neck. If you need to, draw your jawline till they meet at the center vertical line.
Draw in the hair. Notice that in this case the hair covers the jaw but doesn’t cover the ears. For characters with bushy, long hair, they’ll cover the ears too.
Add any accessory – hat, jewelry, etc. – then ink your drawing. You’re done!