1. First I create a NURBS circle. Then I place it at the position of neck. Next I duplicate 10 more circles, after that rotate and translate them to the position shown in figure 1.

(Figure1)

2. Then, I select the circle at the mouth area, pick mask Edit Point. Bend it into mouth's shape. Repeat the same to 2 more circles, but scale them smaller and translate them inside the mouth. We will use these curve to form surface inside the mouth. (Figure 2)

(Figure 2)

3. Next, I pull the EP from multiple view of each curve to get the rough shape of head. (Figure 3)

(Figure 3)

4. Then, select the curves in order, let say, from curve inside mouth to the curve on the neck. Once all the curves had been selected, perform loft. (Figure 4)

(Figure 4)

5. Oh~ no, now is where the tedious part come in. Before that, detach the head into half, delete the right part. This is to help you, so that you don't have to pull the CVs of left and right side of the head. When done, start pulling the CVs! Get the model into the rough but smooth shape that you want. (Figure 5)

(Figure 5)

6. That's how it's look like (Figure 6)

(Figure 6)

7. Aligh the CVs in red circle to the Y-axis, make sure don't accidentally move the CVs in X and Z direction. (Figure 7)

(Figure 7)