First of all draw a circle.
Now draw these lines it help you to locate the area to draw eyes, nose, ear and mouth.
Now draw her face.
Now draw her neck and shoulder by drawing these lines.
Now draw their big circle beneath the neck it'll help you to draw rest of the body.
Now draw these two lines beneath the circle.
Now draw her breasts above these two lines and at the center of the circle.
Now draw her arms as you can see in the picture above.