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.

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 tights for the babies to sit on).