step 1 of 11
I removed the wrinkles from the foot.
step 2 of 11
using that image I created a skin textured background.
step 3 of 11
Then I marked the areas I wanted with pen tool and made different layers using the texture.
step 4 of 11
Using the reference image I started giving dimensions to the layer image. Here I used burn tool and dodge tool for most of the work.

sources used for this step:
step 5 of 11
and I continued the process explaine in the last step here also.
step 11 of 11
After all these I created the eyes using the same source image and added another layer to get blue tone for the eye. This was a challenging job. It gave me lot of satisfaction. I know I can still improve this entry. So I need your suggestions for that.
Thank you.