The mouth finished in subdivision 1.
To finish the eyelids, twice extrude the edge of eye and adjust to make an edge rounded towards the interior.
Add an edge on the higher eyelid to detail and exaggerate it more.
Eyelids in subdivision 2.
Extrusion of the nape of the neck.
Extrude before neck.
Fill the hole with Create Face.
To mark the jaw, first Cut and a second for the junction with the neck.
Select the two marked of a point and then weld the vertices.
Cut under the chin and Weld Target to put in quadrangle this zone.
Make visible the edge as shown and hide if you need to form quads in this section
To finish Cut on the temple and here is the finished grid.
See below for the subdivided iteration 2 version in
Ok the text that went here (The whole tutorial was originally in french) is too hard to translate. I think it means dont collapse the stack quite yet cos the low poly mesh is still important for later on ;) - Tom