so this is the guy, FMDArtDesign. he gave me his blessing on using his photo.
step 2 of 5
then i liquified his face, quite roughly, just to see where this could be going ;)
step 3 of 5
this is part one of shading him. basically, it's burning and dodging with a very low opacity (about 7-15%)
step 4 of 5
some further shading using the same tools, also liquified him a bit more.
step 5 of 5
as i distorted the background quite a bit, i traced him with the pen and put him onto a new background, which i blurred and did some minor adjustments to make it a bit more cartoonish.
i also thought about putting his eyes more away from each other, but i think this is better and funnier.