desaturated the source the image and then used mask on parts of the image and then used liquefy and twirl filters and some dodge and burn to gave the details
step 2 of 6
use another part of the source image to make the down body and apply mask the same in step one
step 3 of 6
added eyes and use liar style
step 4 of 6
add the face details and shadows
step 5 of 6
source image used as the temple ground then add cloud filter then motion blur applied with low opacity
step 6 of 6
noise filter used and desaturate and text added in the final result