Step 4
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1. Work on the neck.

2. Sketch the shoulders. The shoulders should be bit wider than the head. Male shoulders are usually wider. In such angle view, the shoulder nearest to you should be longer than one further away from you.

3.  Note that the waists are always above the "Bellybutton" horizontal lines, so the upper torso section should end with that "Waist" line.

4. Work out the upper torso, and don't worry about female breasts yet.  Male waists are not as narrow as those of females (such female waists was to provide more space on the hips for the babies to sit on).