This is an unpublished sketch by the great Frank Brangwyn.
One of the things I like best about this drawing is how Brangwyn renders in a tight, representational way when he wants to, but does not let the parlour trick of realism distract him from higher goals. I think this is a beautifully designed study.
Many artists with dazzling technical skill have had successful careers meticulously painting eyelashes and fingernails. Boris, Vargas, Duillo and Rowena are examples that come to mind. I respect their discipline but personally I find their art to be mediocre and boring. Artists such as Brangwyn, who are able to keep realism in its proper perspective, start where those artists leave off.