First thing I did was use the pen tool to select the green leaf on the water
step 3 of 12
Then I added it to where the leafy areas were on the face image
step 4 of 12
Just used the free transform tool to adjust the leaves in position
step 5 of 12
Next I chopped out a portion of the concrete area of the source image to use for the face bits
step 6 of 12
I added the concrete face parts in and did some cloning and healing in and to the nose area I used the bevel and emboss feature to give it some depth
step 7 of 12
I used the water rippled layer to make the mustache on the man
step 8 of 12
Next I chopped out a piece of the leaf area and shrunk it down and used the free transform tool to make it round
step 9 of 12
Once I I made it rounded for the eye I gave it a bit of a bevel and added in some curves to darken it up a bit
step 10 of 12
and then I chopped out a dark murky piece to make the lips and did some burning and cloning of the mustache area to fill it in
step 11 of 12
Once I had the face done I wanted to add in some eye lids using the brown murky water piece and free transformed it and gave it a bevel to make the eye lid pieces
step 12 of 12
And finally once it was done I had the face but wanted to add in some shadows with the burn tool to the mustache area and around the leaves to give it a tad more depth.