This tutorial shows how to draw manga faces from the shoulders up x]
First of all, draw a circle. As you can see, it doesn't have to be perfect.
Next, draw the facial features. like the eyes, nose and mouth
Now you must draw the face shape. You can rub out the bottom part of the circle now
Now time for the hair! slap in some ears and do the fringey part of the hair before the top bit.
Draw the top part of the hair but make sure theres a gap between it and the original circle seeing as your hair isnt totally flat. Add in a neck and the hair under under the ears. keep in mind this depends on the hair cut of your character..
Now all that's left is to rub out any random lines that aren't wanted. And there we have it! a manga face!