Open Muddy Face photo. Duplicate layer and name that layer Editable layer.

Create a New Layer and name it Shadows Layer.

Select Levels. Select Green
Values: 0, 1.00, 172 Opacity 60%

Select Shadows layer. Select>Color Range. Fuzziness: 100
Use Dropper without +or-. Select gray from cheek. Then select gray from iris.

Color Picker: R: 64, G:112, B:76. Edit>Fill. CTRL D

Hue/Sat Sat: -60 Opacity: 50%

Select Editable.
Image>Adjustment>Variation Midtones>Original>More Green>Darker
Highlights>Darker

Flatten Image.

Duplicate Background.
Image>Adjustments>Desaturate

CTRL/I to invert image.
Filter>Blur>Gaussian Blur.
30 Pixels.

Vivid Light to blend. Opacity 80%.

Flatten

Hue/Sat> Hue: +64

Hide Hue/Sat Adjustment Layer.

Select Eyedropper Tool. Select a color from the Iris.

Create a New Layer and Place above the Hue/Sat Layer. Color in Iris of each eye. Overlay. Reveal all. Flatten.

Select Iris of Left Eye.

Create a New Layer.

Copy and Paste Iris into New Layer.

Layer>Layer Styles>Gradient Overlay Black to White Gradient. Angle -51.
Overlay.

Repeat on Right eye.

Select a white Star Brush. Paint a star in upper left of each iris.

Select Color Ballance: Blue +65 Preserve Luminosity.
Flatten image.