Fill 0% on the layers.
Blending Options-Gradient Overlay
Gradient's parameters:
Take the following instrument
and represent a flare on the lower part of the arm.
Fill 0% on the layers.
Blending Options-Gradient Overlay
Gradient's parameters:
For your convenience now we should merge down in a group all the layers composing the penguin's foot.
Make a copy of this group then and apply Free Transform selection to turn around the group on 180 degrees vertically.
Now we have to put together in a group both groups of the feet.
Make a copy of the new one and use again the Free Transform selection to turn it around and compress it also vertically.
Select after the last operation a brush having blurred edges and grey color and apply it to create on the picture the effect of flatness.
Use again both instruments applied at the beginning:
and
to represent a flare on the penguin's body.
Fill 0% on the layers.
Blending Options-Gradient Overlay
Gradient's parameters:
Choose the instrument from here
to draw now a element of the glasses to be. It should have the color 797979.
The same instrument will be helpful in representing the next element of the glasses, this time situated on the right side.
Fill 0% on the layers.
Blending Options-Gradient Overlay
Gradient's parameters:
More Tutorials: 
