I hope you can follow along with this without commentary. If not, it is okay cuz I will tell you my secret. After a long time of struggling with drawing necks (trying to learn from anatomy books and learn all the muscles) I found that you really only need to know 3 main things: the trapezius, the clavicle and the sternocleidomastoid. You can look it up in an anatomy book if you do not know where they are. Once you do, you should not have any problem seeing how I am making necks.
Tools: Painter IX, Camtasia Studio, Wacom Tablet
Music by Elgar and Dvorak(more)(less)