3. Using free transform to shape and angle the second source image to fit the size of the cup.
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4. Changed the master opacity to see the cup shape.
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5. I used liquefy to shape the face to the shape of the cup.
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6. Then view only the background image and outline the cup with polygonal lasso tool.
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7. Select inverse and then select the face source layer and erase edges.
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8. Using liquefy again, fix sharp edges felt behind with the eraser. Use blur filter to match resolution of background image. Using Dodge and Burn tools, give the face more definition and shadow.
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9. A final contrast change to the background source image.