Subdvision Body Model by Wiro

28) By removing an edge and cutting in two new ones we get a bit more roundness in the shoulder and breast

29) Same as step 28 but from the back. Note that step 28 and 29 together cause a slight shift in direction of edges coming off the neck and over the shoulder blade.

30) Dimples! Nice. Created by bevelling a vertice and add some cuts. Not much deformation here so n-sided polys should be ok

31) Close-up of the navel. Created by bevelling a poly and extrude the resulting face in a few times. This is as much detail as I'll put in here for now.

32) Putting a head on her

33) Adding collarbone and detail to the neck and upper spine by more cutting. All these edges should work fine for a male too