Draw a fat, upside-down "U". Then draw an ear on the left side. Below that, draw a connecting line like in the picture.
Step 2: The Eyes
Next, draw the cheek bone. It should connect to the other half of the face you drew before. Then, draw the neck. When you're done with the neck, draw the eyes. You can draw them however you like, but this is how I prefer to draw them.
Step 3: Eyes Continued
Now fill in the eyes. I draw three circles, then connect them. For the "background" of the eyes, I make it fade away at the top. As for the hair, you can draw bangs, side bangs, parted, however you want.
Step 4: The Face
Now for the face. Under the eyes, draw little "tick-marks". On the same line as those, draw a small little nose. Directly below the nose, draw the mouth. Draw the mouth however you want; smiling, sad, whatever. I like to make a small little smile. To make her expression even more priceless, add slightly curved eyebrows. This makes her look innocent. Add the rest of the hair however you like.
Step 5: Body & Clothes
It's time for the body. You can do any type of shirt, dress, swimsuit, etc. In this picture, I drew a tank top with a t-shirt under it. For the hands, they look like skinny mittens. All that will change in the next step. There are many things you can do with hands; peace sign, waving, fists, etc. I like to draw chibi's with hands down in a proper position. You can see the beginning of a skirt coming through.
Step 6: Hands
Now putting fingers on the hands. In the "body" of the "mitten" add a couple of long streaks to indicate the different fingers. On the smaller part of the "mitten", add a fingernail. That becomes the fingernail of the thumb.