Sculpting a separate neck
I start with a cylinder. Once the cylinder is dragged on to the canvas, I go to the Geometry menu and select DynaMesh. This turns the primitive object to something pliable like taffy that I can stretch into position. I use the ClayBuildUp brush to add shoulders and neck muscles. I like sculpting these elements as separate Subtools: once the neck is finished, I can play with the proportions to get everything to feel right for the design.
Select Cylinder from Primitives menu, then click Dynamesh. Pinch. SnakeHook.