What is the ruling on drawing a picture of a half-human (chest, face, hands) without legs, and is it considered an incomplete image?

Drawing a picture in this manner—even if it is incomplete in creation—falls under what is prohibited concerning drawing living beings, because it resembles a sitting man. The hadith of Abu Hurayrah indicates that the head must be severed and completely separated from the rest of the body. This is why Imam Ahmad said: "The image is the head." So, if one wishes to efface an image, he should scrape off its head. It is narrated from Ibn 'Abbas (may Allah be pleased with them both) that he said: "The image is the head; if the head is cut off, then it is not an image."