Image->Adjustements->Desaturate
Image->Adjustements->Hue Saturation
Use those settings:
colorize-checked, Hue 32, Saturation 18, Lightness 0.
Create new layer, name it "eyes"
Chose white foreground colour and chose soft brush, opacity 100, flow 100 and paint eyes like this: http://img276.echo.cx/img276/149/sl2.jpg
Change layer blending mode to Soft light.
Change opacity to 50%.
create new layer and name it "eyes2"
chose this colour #BDD4FB.
Paint eyes same way as before.
Change blending mode to hue and change opacity to 50%.
New layer, name it "black line"
Chose soft brush, size 5 px, opacity 100%, flow 50% and draw line around eyes like this. http://img276.echo.cx/img276/3964/sl3.jpg
Filter->Blur->Gausian blur (radius 2,5).
Now select smudge tool (3px, strength 70%) and drag down from bottom line of eye until you get something like this: http://img276.echo.cx/img276/4203/sl4.jpg
Change layer opacity to 80%.
New layer. Name it "black".
Set blending mode to overlay.
Chose soft brush (9px, opacity 50%, flow 50%,black) and draw around the eye like this: http://img276.echo.cx/img276/198/sl5.jpg
paint lips as well http://img276.echo.cx/img276/2686/sl6.jpg
New layer, name it "eyebrows"
with the same brush, paint eyebrows and set layer blending mode to overlay.
Now we have to fix the eyes.
New layer, name it "eye-circle1"
with the same brush, paint black circle in eye like this. http://img276.echo.cx/img276/7913/sl7.jpg
then change blending mode to soft light.
New layer "eye-circle2"
do same thing as before, just use white colour and paint white circle.
New layer "hair".
Select soft brush (41px, opacity 100% flow 50%) choise this colour #02022F and paint over her hair.
change blending mode to soft light.
New layer "gray-hair"
Select soft brush(40px, opacity 100% flow 50%) and draw 2 lines like this: http://img276.echo.cx/img276/9495/sl8.jpg
Set layer opacity to 50%.
Now chose burn tool, 1px, Range:Highlights Exposure 100% and draw few lines over gray ones,
but make sure they folow hair lines.
Select smudge tool (3px, strength 80%) and smudge until u get grey hair like this: http://img276.echo.cx/img276/4369/sl9.jpg
Now we have to add some scrathches on her face.
New layer.
Draw a line on her forehead like this: http://img276.echo.cx/img276/6132/sl10.jpg
Select smudge tool (1px, strength 76%) and make it look like this: http://img276.echo.cx/img276/6555/sl11.jpg
Change opacity to 70%
Now duplicate layer.
Filter->Blur->Gausian blur (radius 2,5).
