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Batman's nose and eyebrows are concealed by his cowl, but the cowl is molded around his forehead so the lines made by his brows show. The nose itself should be rendered as 2 triangles with a common side over the septum. Extend a diagonal line from either side of the nose to the side of the head. Draw another line from each of these lines from where the cheek would be down to the jawline and erase the lines running from the cheeks to the ears. The eyeslits should be roughly almond-shaped and placed where eyes would normally be. By convention, even in facial close-ups, Batman's eyes are not drawn in, but the slits are left white, although some artists defied this convention in the 1970s. (In recent years, this has been explained with eye-covers similar to those used by Spider-Man.) Use narrow triangles to represent the bat-ears of the cowl. Bob Kane originally drew fairly long ears, which were shortened a few years into the character's run and remained short until Neal Adams extended them again in the early 1970s. A common convention in drawing Batman is to shade in the area of the cowl that covers his upper face. This is not a coloration of the actual cowl, but rather a means to suggest the facial features covered by it. The shading usually covers the forehead and upper cheeks, but not the nose or where the mask rests on Bruce Wayne's eyebrows.

Summary:
Draw in reference lines for the eyebrows and nose.   Draw in the lower edge of the cowl.   Position the cowl's eyeslits.   Add the cowl's ears.   Shade in the cowl face.