a lot of u ask me to write a tut of my work.. so here it is..

colored pic:

> open the original black n white pic
> use lasso tool to select the part of the pic which we want to fill with color

> copy to new layer

> redo this action with another part (eg. collar, bground, eye, lips)
> use Hue/saturation to colorize each part

> until u have like this

> u can finalize/correct the color to make it more natural it by Burn/Dodge tool, bright n contrast

tape effect:
> make white box n set the fill opacity (39%)


> set the stroke

> set the shadow

> n then it should be like this

> duplicate/copy to new layer
> select the top layer, select erase tool, choose brush type

> erase some area, n.. whoalaa.. you have a tape now!

follow this link if u can see the image http://img92.exs.cx/img92/2451/step270gk.jpg

u can see the complete work here:
http://forums.gfxvoid.com/index.php?showtopic=1015