start with a black background and put the graveyard image over it reducing the opacity of the graveyard to 15% and adjusting its brightness/contrast to -150/-50
duplicate the image of the man in a new layer then move it to the right a little. apply a filter-wave to it. then merge the two layer
step 4 of 9
using the dodge/burn:distort wave:edit/fade wave (you can use any method you prefer), make a lot of smoke and fill his face.
step 5 of 9
control+left click on the smoke layer to load selection to its luminosity. Select the original model layer and apply a layer mask on it with the selection. Hide the smoke layer once the layer mask is created.
step 6 of 9
create a new layer right below the man and above the graveyard layer. apply a cloud filter and delete most of the clouds leaving only those in the lower left corner, then set it to 'color dodge'.
step 7 of 9
get the skull and position it on the man's face. reduce opacity to 10%