Start by opening an image of a lady with face closeup. Press Ctrl+Shift+U to desaturate. Select eraser tool with soft brush settings and erase the outer areas as shown.
Create a rectangle using rectangular shape tool. Create random shape using basic custom shape. Select and merge all the shape layer. From "Filter" menu select "Distort>>Wave". Apply settings as shown.
Create a rectangle using rectangular shape tool. Double click the layer to open layer style window. Apply gradient settings as shown. Duplicate the rectangle thrice. Change gradient colors in gradient overlay layer style.
Create a circle using elliptical shape tool.
Press Ctrl+T. Right Click and select Warp. Select "Shell Lower" style from the preset warp shapes. Apply settings as shown.
Not every article has to be so serious - this very funny one shows you how to make people laugh with Photoshop. Creating Comic Graphic - Tomato Popping out of the Bowl, written for laughs.
This tutorial will show you how to make a realistic variation from a standard photo. The author is using Photoshop - and he shows you all the shortcuts in his various steps with screenshots and guides.