Since she doesn't hold still very long pictures are much more difficult to get on a step by step so I will do my best to explain.
I started with a small front roll across the front of her head. Then make a second roll facing the opposite direction parallel to the first. Make a third parallel to the other ones going the same direction as the first.
Then take the sides and pull them up and combine the rolls to the elastic. Finally take the 2 sides and pull them to the center for one final ponytail.
Below is the back view.
