this tutorial is not a step by step tutorial .This is a short walk-through about the making of this image.

1- select white color from Eyes by eyedropper tools.
2- Use Brush tools with white color to fill my eyes with white color.
3- Use Liquify tools for deforming lips and eyebrows.
4- Clean background
    add one cracked picture with color Dogde mode. and merge them.
    ( name it: Base)

5- fill background with black color.
    and duplicate "Base" layer.( name it: Grayscale)
    go to image > Adjustments > Desaturate (or press shift + Ctrl + U)
    deleting some sections( like eyes and lips)
    decrease opacity 25% ~ 30%
6- Use Liquify tools again and deform more...
7- merge "base" + "grayscale" picture.
    and Duplicate it.
    I add one hat stock picture to new layer.
    Use ctrl + U and check colorize and set color to green like number 7!
8- delete some section to see lips and neck

9- type this letter " GO TO HELL " this is VERY IMPORTANT!!! ;)
10- I add original image ( number 1) and delete some sections .keep eyes - nose - lips.

you done!!!!
yehhhh G O T O H E L L ;)


Picture 1: It is me..
Picture 11: Is it me?!
final image is Here