Step 1. Use a div and give it a bit more width than height

Step 2. shape it with border radius and add a white background color

Step 3. abuse box shadows to create the eyebrows

Step 4. use ::before and shape it as the eyeball

Step 5. abuse background images to create the pupil

Step 6. use ::after and background images to create reflections

Step 7. add details

Step 8. draw the rest of the character