When I start a new piece of artwork I always have an extend research period, so I can have some ideas with which to start the modeling process. The main reference for the girl's bust was a sculpture by Philippe Faraut. My references can be seen in Fig.01.
A general base mesh from ZBrush was used to sculpt the face of the girl. After doing the general volumes, I posed the model (Fig.02).
After posing it, I modeled the accessories and the hair (Fig.03 - 04). To create the hair I used the same process I'd used for my Sailor Girl image. The Making Of for Sailor Girl can be found by clicking here.
I used three materials to render the bust. These can be seen in Fig.05.