cut out the pieces the use warp and liquify to give the the right shape
step 2 of 3
duplicate the pumpkin layer and use the burm tool to make it look darker (as the inside of the pumpkin) and cut out from it the eyes, nose and the smile
step 3 of 3
use dark orange to draw at the edges of the eyes, nose and mouth to make the, look cut out of the pumpkin and in 3D.
then color the thingy at the top in green and use the burn tool at it's bottom and on the pumpkin (the area near it) to make them look joined.