Lawliet aka L from Death Note is the world's greatest detective, whose identity remains unknown. L's untidy and languid appearance mask his great powers of deduction and insight.
This is a chibi L, so as you can see, his head is rather big.
Start by sketching the guidelines using the pencil and 30% black. Draw a circle for his head and stick lines for his arms and legs. Draw guidelines for his eyes and mouth. Yes, I did leave out nose.. in this picture of him it isn't shown.
Drawing guidelines for the hairline and the top of the hair will help when you are filling in the details for the hair.
Add the details with an opaque black pencil. Erase the guidelines wtih white pencil.
Fill in colour in a transparent midtone first. Go over it with a darker, more opaque colour for the shadows.
For the hair, airbrush in a transparent grey over the midtone. Highlights are in a transparent white, and the darkest shade is a transparent black airbrushed on top of them.
The Background is done in shades of red using the airbrush. Start with one band of dark red and another of a lighter shade next to it. Merge the two shades with a slightly transparent mid tone. The rings get lighter the closer they are to L, and merge into a white ring around him.