This is a tutorial for the absolute semi beginner :D. I'm not very good myself so I can almost gar inter that your better than me :). Send me pics of how you do!
Step 1: Drawing the Outline
If you follow the picture you just add four straight lines just like the picture.
Step 2: Draw the Eye
Add a half circle inside the lines.
Step 3: Adding Detail in the Eye
I have no idea how to explain this so look in the picture.
Step 4: To Thicken or Not to Thicken?
I like the style of thickening the eyes you do not have to thicken the eye lines as much as I do.
Step 5: For the Final Details
Ad an eyelid and maybe a little shading also the eyebrows on male characters are usually thicker than women's.