@Mthcarmo please remember that every cut must include a collar.

Since in some sources, like presumably the one from which this image was cut, the person in the image has a longer neck than usual or the collar is lower down, the above would be quite difficult to achieve naturally. 

Here's a technique of how the above can be accomplished quite easily by lassoing the collar and nudging it upwards:

I appreciate the enthusiasm, but please make sure to read and follow the guidelines, it's very tiring telling you the same things again and again.