Insert a new layer.
Choose a skin color
Select the Ellipse shape tool...
Set to draw fill only.
Draw out a circle/oval for the head. Click off the set the shape, then 2 more for the ears.
Rename the layer "face".
Insert a new layer and rename it "eye".
Set colors to default.
Set Ellipse to draw Fill & Outline.
Draw an eyeball...
Click off the shape to set it.
Ellipse Shape - change to draw fill only
Draw a pupil...
If you're happy with the positioning of the pupil, click off the shape to set it.
Duplicate the eye layer.
Select the Move tool
Move the new eye over - click on the canvas and drag it ovrer.
CTRL+D to deselect (get rid of the dotted outline).
Leave the color black or change it to a darker shade of your skin color. If you want to do that:
Select the Line/Curve tool. Increase the thickness of the line to about 5.
Insert a new layer, rename it "nose".
Drag out a line to start...
Then pull/push the circles...
When you're happy with it, click off to set the shape.
Similar idea for the mouth. Insert a new layer, and rename it "mouth".
Set the lip color...
Use Line/Curve tool to draw a smile...
...then click off to set the shape.
Insert a new layer and rename it "hair".
Select the Brush tool
Set the Brush hardness to 100% and increase the thickness to about 40.
Change your primary color to what you want your hair to be.
Draw your hair however you like...
Then go to Effects>Distort>Crystalize or Dents.
Select the "face" layer and select the skin color using the eye dropper tool.
Insert a new layer and call it "neck".
Draw the neck (and shoulders) with the Brush Tool.
Go to Adjustments>Brightness & Contrast...
Reduce brightness a bit...
Move the neck layer below the face layer.
Insert a new layer and rename it "shirt".
Change the Color to whatever your want. Then draw a shirt with the Brush Tool.
If your shirt edges or wobbly, you can straighten them out... Effects>Noise>Median...
Effects you can add:
Click on the Rectangle Select Tool...
Then select the area you want to keep (your face/body and a bit around)...
Then either go to Image>Crop to selection... or use the crop button on the toolbar.
Then you'll have something like this...
Select the Gradient Tool.
Select the Background layer...
Select the color(s) you want...
Click and drag down on your canvas...
CTRL+D to set the gradient (or click on another tool/layer).