Original image
step 1 of 5
this was my reference photo.. a photo of a friend
step 2 of 5
i used the lasso tool to cut out a bunch of parts of the tree bark, transformed and warped them to fit parts of the face
step 3 of 5
merged everything, put it on the source image. then i burned and dodged the face a bit to add to the depth
step 4 of 5
i started masking out the edges of the mask, so it would blend in better with the tree
step 5 of 5
added the leaves (with a bit of lens blur), sharpened the image, added a few adjustment layers etc
Final result
