start with basic drawing
add colour
skin
hair
cloths
make edges with Smudge tool
see the light points which are created for 3D effect
step 2 of 11
for 3D effect dark points have same importance
see figure for detail
for making of hair
i have used Dodge tool and Burn tool as displayed in image
see the floe of hair in image for the perfect result
step 3 of 11
use smudge tool
see the light and dark points as i have displayed in image
now time for making of Face
select colour displayed in image
see image where we have to draw eyes nose lips
step 4 of 11
making of eyes
see image
select blue colour and black colour
make as displayed in image
then go for the skin highlight and darkening
whole process is displayed in image
step 5 of 11
copy left eye and paste at right side
for nose and lips
see light and dark points displayed in image
you can use Burn tool and Dodge tool
step 6 of 11
place this face in girl image
make more light and shadow
as displayed in image
make some hair strand near neck part
also make eyebrow with simple brush
select window image
extract with pen tool
step 7 of 11
open source image
extract its parts with pen tool
as displayed in image
step 8 of 11
simply use space brush and planet brush
make image with different types of brush
it should looks like this
step 9 of 11
now use the extracted parts of source image and manipulate it at suitable place
as i have displayed in image
step 10 of 11
dark the lower portion of image
now use the real smoke brush
as displayed in image
step 11 of 11
use colour balance
see image for settings in colour balance