Create a new document with width 864px and height 1152px with resolution as 100px and background as transparent.
Making of the Hair and Face:
Now select the Elliptical Marquee Tool (M) and draw a circle of 218px width and 205px height. Fill it with #f5dbaf. Name this "face".
We will make the hair now. Create a new folder above the "face" layer and name it as "hair". Now create a new layer and select the Pen Tool (P). Make a shape something as shown below. Fill it with #2e1801. Name it as "hair_bg".
Let's give some highlights to her hair. Select the pen tool again and create some shapes above the "hair_bg". Use random colors for it. I have used #81613f, #906231, #81613f, #ff9d54 and #af7940. Always experiment with different colors. I have made this.
Remember to keep all the highlights and the "hair_bg" in the same "hair" folder. Now lock this folder and switch off the layer visibility.
Create a new folder and name it as "eye" above the "face" layer. Select Elliptical Marquee Tool (M) and make a circle with 22px width and height. Fill it with #ffffff and give a #000000 border to it. Create a new layer and make a circle with 17px width and height. Fill it with #32bde5.
After switching on the layer visibility of the "hair" folder you should have made something as shown below.
Select Pen Tool (P) again and in a new layer create her nose. Fill it with #81613f.
We will give some freckles on the girl's face now. For this select Rounded Brush Tool (B) with 1px diameter and color #81613f. Randomly create the freckles on both sides of her cheeks.
Now select Elliptical Marquee Tool (M) and create a circle of 30px width and height above the freckles layer. Fill it with #f8a49f.
Now duplicate this pink blusher layer and fill it with #f73c5a. Now go to Filter>Blur>Gaussian Blur. Keep the Radius as 3.9px. Click OK.
Press Ctrl+T to transform the selection to 85%.
Make a new layer again and select Pen Tool (P). Make a small lip shape as shown and fill it with #ce567a.
We will make her neck now. So, select the Pen Tool (P) again and above the "face" layer and below the "hair" folder make a new layer and make a shape as shown below.
Making Her T-Shirt:
Above the neck layer make a new folder. Name it as "t-shirt". Create a new layer and select the Pen Tool (P). Create the t-shirt as shown. Fill it with #e10a0a.
Let's add some design to it. With the help of Pen Tool (P) and Rectangular Marquee Tool (M) I have made something like this. You can obviously make your own different patterns.
In a new layer above the "t-shirt" layer create a rectangle of 147px width and 22px height using the Rectangular Marquee Tool (M). Fill it with #44cefb.
Now create another layer above this t-shirt layer and select the Brush Tool (B). Select the Dune Grass brush with 30px diameter. Select #bffdfa color as Foreground and randomly make some fur on top of the blue layer.
Making of Her Jeans:
Make a new folder above the "t-shirt" folder and name it as "jeans". Create a new layer in it and select Pen Tool (P). Start making her jeans as shown. Fill it with #000d11.
Once you are done with it duplicate it and press Ctrl+T to transform. Flip Horizontal and place it as shown.
We will make the zip now. For this in a new layer select Rectangular Marquee Tool (M) and make a rectangle of 6px width 27px height. Fill it with #013140. Place it above the two jeans layer so that it looks like a zip layer.
We will give some stitch pattern to this. So make a new layer above this rectangle layer and make some rectangles of 1px width and 2px height using the Rectangular Marquee Tool (M) and fill it with #74858b. Duplicate it and make a stitch pattern.
In a new layer, create a circle of 45px width and 44px height with the help of Elliptical Marquee Tool (M). Fill it with #74858b. Make this circle near the sides of the jeans to give it a feel of jeans pockets. Once you are done select the layer and Ctrl+click on the right jeans layer. With the selection on, Add Layer Mask to the pocket layer.
Now in a new layer as you made the stitches before make the same for the pockets too. Now duplicate both the pocket and the stitch layer and place it on the other left side too.
We are done with the jeans now!
