started painting "skull" using the bone features of the face. wanted to leave the eyeball in, so i made it full and shadowed.
step 3 of 4
more painting work on the skull...on another layer. the base layer i added some more highlight and shadow to bleach out the skull a bit more.
step 4 of 4
flipped the image. did color matching on the cigarrette, blurred the smoke, added more of the cigarrette paper texture to the original cig. burned some shadow in around the arm and neck.