TRSE: How To Draw Tutorials:
Drawing Angled Back View of a Female 'Full-Figure' Character.
Step 3

    Let's do a sketch of the back itself which is kind of curved like a shallow 'W' The neck should be bit leaning foward due to the weight of the head and then add the shoulders. The shoulder further away from you should be shorter than one nearest to you so to give it a 3D look.