With magnetic lasso I cut out the scull and two coins.
step 2 of 4
Using parts of the scull I created the bones (liquify, burn tool, free transform).
step 3 of 4
I created a background in a new layer with gradient tool.
step 4 of 4
I copied paste the coins in new layers. Free transform with inner and outer glow.
Final touches the painted clothes (liquify, smudge), the hair, add noise, sponge filter, motion blur, painted the rays and added Gaussian blur.