First Take the Wiki photo of Birth Machine from HR Giger
and even though low quality you can use the image - so chop out the entire alien guy and then you will need to duplicate the head area and flip horizontally and merge the two pieces to start the shape for the head area of your 3 women
Here is the part of the head from above that needs to be duplicated and then we will sit the image under one of our women to start the head and face area. Dont be afraid to stretch the head to fit as we will just use the low quality image to make the head and then do some smudging and liquefying soon
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here we are erasing around the head by masking the 3 women layer
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Now to make the eye glasses portion we will take a round shape and start with two of them one for each eye
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Next take a duplication of the black circle and make it white by dumping some of the white paint bucket on it and this will give you your shape for the eye pieces to start
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Once you have the two pieces together you can go in and bevel the round pieces and give them a gradient overlay this will be the onset of the eye pieces
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Next i just added in some custom curves to darken it up a bit and just inversed it and painted in what I wanted
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Now for the next step I went in a did a liquefy with a pinch to start to make the glasses a bit round and to give me a bit of a guide for chopping out the center.
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Once i had my pattern I used the Elliptical marquee tool to cut and delete out the center piece
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once you have your centers chopped out you can give them a bevel to make them a bit more rounded
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Here I did a bit more on the liqufy for around the eye areas
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Here is the face in the starting point and I just used a lot of liquefy tool and lots of smudging with some drawing to gain the mouth and nose areas
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Next I needed to make some of the semi rounded holes for the glasses portion so I first chopped out a portion of a screw head of a door to use for them and then just duplicated a bunch of them and merged them all together
I just used the free transform tool to set the indents where I needed them
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Ok next using the round shape again I made the round black image for the inside of the glasses
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Then I just chopped out a piece from the black round piece to give the glasses more depth and just brought down the opacity a bit and did some desaturation
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Again I did more liquefy tool to shape the face a bit more around the glasses part
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Once I had done one face I then chopped it out and opened up a fresh source image and set the face under the source image and duplicated it 2 more times for each face
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I added in the pictures from cg-textures for the x-rays for the chest area
Once I had my 3 faces underneath I erased via masking the three faces in with the original
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Next i used a coil from cg-textures to make the coiled neck portion for each of the women - it was on a metal door then I just desaturated it and used the free transform and mask erased to fit
Next I need it to come down to a bit of a point but be in a smooth look so I isolated the area with the rectangle marquee tool and just used my smudge tool to adjust
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Next using the shape tool I chose an arrow and gave it some bevel and a gradient overlay for the bottom portion of the coiled area
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And last I used a picture of a pipe and free transformed and masked out some of the parts not needed and adjusted one of them for around the eye piece on the first woman
I desaturated the pipe area and adjusted for the eye piece
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Then very last added in the pipe area and gave it another coil to blend into the bottom side coil.
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For the Background I deleted out the current scene and just added in some pipes from a factory from cg-textures and just went in and made a pattern with it
Here is the outcome of the pattern from a portion of the factory
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Then very last just some clone for the flooring, and some burn and dodge for around the rest of the areas.... and to give a bit of a green tint I used some curves and desaturated the women image and when I inverses with the curves in greenish tint I then just colored in the green with a soft brush.