Dukey, I agree with Solaris that it's hard to tell from that angle, but I'm not seeing it myself. Measure the top and bottom lines of her neck. If they're pretty much equal and she's high-withered, then, yes, she's ewe-necked. You want the top line to be double the bottom for the best chance of flexion. If the bottom line of her neck is too long, you won't be able to work her long-and-low because she won't be physically able to lower her head sufficiently to do that. If her measurements are good, then Solaris is right. Work her with her head low and ask for flexion at the poll to build the top muscles.
But my QH mare never did build significant crest muscle. She just wasn't genetically programmed for it. There's only so much we can do to fight genetics.
You can minimize the over-building of lower neck muscles by not allowing her to fight against your hands. A horse constantly fighting to keep you out of her mouth will build wonderful muscles along the lower side of her neck, believe me!