I've used two layer for the heart-head. I wanted the top part to look more solid, so it's left in it's original form.
I've place the heart over the girl's face. Tweak a little and mask out the extra.
step 3 of 5
The lower part, the other layer, I've set it to blend in hardlight.
Lowered the opacity a little.
Use a soft brush in low opacity to mask out the eyes and mouth.
step 4 of 5
Burnt and shadow added behind the top of the heart on the cloth.
Doged the eyes a little. A little highlight.
step 5 of 5
Smudged the shadow and the heart at the edge a little.