To increase the contrast of the model I used a Curves layer:
On Curves layer mask use soft black brush to erase on model cheek and nose to reduce the constrast of the skin there:
Make a new layer on the top. Active Pen Tool with Shape Layers option (not Path) and draw a shape over the eye part of the model with black. Change the mode to Overlay 100% :
Add layer mask to this one and remove the part outside the model:
Create a new layer, use hard brush with color #ff0000 to paint on front part of model lips, then alter the mode to Overlay 100%.
Create a new layer and change foreground to black. Choose abstract circle brushes (I took the first one) and paint on model forehead. Use Warp Tool to tweak this circle as show below:
I applied brush masking for the result below:
Make a new layer under model group and change brush to feather ones. Choose brush with number 584 to paint behind model neck and rotate it with Cmd/Ctrl+T:
Duplicate this layer and flip it horizontally (Edit-Transform-Flip Horizontal). Move it to the right of the neck, then group two these layers. I named it “feathers 1″.
Create three new layers above model group and add more feathers to front of model neck.
Create several layers and use different feathers to add around model. Remember to vary brush sizes and angles to get more random, natural result:
In this step I added four feathers to foreground and top left of the pic. With each layer, choose filter-Blur-Gassian Blur and pick radius as 8.5 px:
Make group for all feathers from step 12 to step 14. Call it “feathers 2″.
This step is to create some depth for the picture.
Create a new layer on the top. Change foreground to #1d1b1b and active abstract spiral brushes. Choose brush with number 1176 and paint on the neck part with feathers:
Add layer mask to this one and blur some unwanted lines with soft brush: