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- Add Bevel and Emboss layer style effect to the pupil layer.
- Insert Water drop image, apply Auto Contrast Image adjustment to it and erase background. Make water drop little bit large than eyeball.
- Apply Screen Blending Mode to this layer and Erase central(selected area on the screen Shot)part with the smooth Eraser tool.
- Repeat previous actions to create second eyeball, but make it little bit bigger and do not erase light spots from "water drop" layer(marked areas on the screen shot).
- Group all eyes layers, duplicate group and merge duplicate. Load selection for the merged eyes layer and fill it with dark color in a new layer below eyes layer. Apply Gaussian blur filter to the dark color layer.
- Apply Opacity 40% to created layer and move it left to create drop shadow effect. Load selection for eyes again and remove selected area from the shadow layer.
- Insert teeth image. Erase all background except top teeth.
- Correct top contour with Eraser Tool.