Original image

step 1 of 6

step 2 of 6
Drew black shape - then masked out slightly to form the tongue.
Drew teeth with brush.
Some dodge and Burn.

step 3 of 6
Started didge and burning to form the eye-lid wrinkles and lips.
Finally smudge the wrinkles and highlites for effect.

step 4 of 6
Simple circle with inner gradient.
Created the iris using fibres and added som colour.
Added clouds layer and blended for texture on eye.
Added the 'twinkle' with brush tool.
Spherized slightly. Added plastic warp.
Again - dodge and burn.

step 5 of 6
Did some more dodge and burn on the wrinkles and lips where needed.

step 6 of 6
Dodge and burned for highlites/lowlites.
Enhanced the colour slightly.

Final result

