masked out model from "Bean Sidhe 5" by =lindowyn-stock at deviantart.com....
dodged, burned, and erased at lowered opacity in areas to make skull overlay more apparent.
I created a smoke cluster using smoke brushes from "Smoke Brushes Set 1" by =Falln-Stock at deviantart.com, and "Old Bones" by ~midnightstouch at deviantart.com....
I duplicated it, adjusted hue, and merged.
i used one of the skulls from "Old Bones" by ~midnightstouch at deviantart.com to create a skull overlay for the model's face...adjusted hue and layered...
duplicated skull layer and adjusted size, added light filter, erased areas to reduce glow and reveal underneath...dodged and burned for effect...
step 9 of 10
duplicated layer of model, desaturated, and layered...
step 10 of 10
selected pixels from the skull's eye area, made a black fill layer, and added blur...adjusted slightly.
I cloned out the eyebrows showing from the layers underneath....and did a few other cloning adjustments, and wha-la.