Now let´s go for the head!
The head is done by taking the head of the grolar (not the kodiak this time, because the grolar neck is wider and have two "balls" where the shoulders should be, which is very nice), trimming off the head and glueing a human head (I cannot remember where this human head came from)
When the grolar head is cut out I had to refine the neck before applying the head, I did a little hole in the middle and started to twist a little blade into it in circles so it would make space for the head to sit well.
And here is a side view of the finished neck/head:
