Step 2 Using the Lasso tool (L), select the area of the face you want to cut out. Go to Layer > New > Layer via Cut. Call this layer ‘Face’. Move the face to the top right. You can hide the ‘Face’ layer for now.

Step 3 Select the ‘HeadShoulders’ layer and go to Layer > Layer Styles > Drop Shadow. Select a Multiply blending mode with 68% Opacity, 120° Angle, 0 Distance, 31% Spread and a Size of 114px.

Step 4 Go to the Bevel and Emboss tab and select a Style of Inner Bevel, a Technique of Smooth, 241% Depth, 10px Size, and 16px Soften. For the Shading use an Angle of 90% and an Altitude of 21%. Select Lighter Color for the Highlight Mode with a white, and a black at 60% Opacity with Linear Burn for the Shadow Mode.