1. First of all open a new photo as shown below
2. Right click on this layer and select the Duplicate Layer .
3. Now Shift+Ctrl+U or go to Image > Adjustment > Desaturate
4. Apply the Image > Adjustments > Invert
5. Your image should look like this
6. Reduce opacity to the layer . As shown below
7. Create a new layer
8. Change your layer mode to color
9. Grab the Move tool and hit Down then Right on your key board.
10. Now Go to Filter menu > Stylize > Emboss .Choose the setting below.
11. Your image has been completed . As shown below
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