Now find the skull photo you’ll base the image on: it’s important that this has a good amount of black, white and grey. For this tutorial, the skull will also need to have been shot on a black background. The image I used comes from Shutterstock and can be bought from tinyurl.com/c5r8xg.
Drag the skull image onto the new document and resize it using the Free Transform tool (Cmd/Ctrl + T) so that it fits the space neatly. When you’re happy with where the skull is placed, duplicate the layer (Cmd/Ctrl + J) and name the new layer ‘B&W Skull’.
You should now have three layers: the white background layer, the skull layer you first imported, and the duplicated layer. We’re going to need a black background for the piece, so click on the background layer, then click on the half-white, half-black circle at the bottom of the Layers palette, and select the Solid Color option. Fill the layer with black.