Create a circle using elliptical shape tool.



Double click the layer to open layer style window. Apply settings as shown.







Create an elliptical selection using elliptical marquee tool. Create a new layer. Apply Black to white gradient. Change layer mode to screen for this layer.



Create eyebrows using pen tool.



Create a ellipse for the eye using elliptical shape tool.



Double click the layer to open layer style window. Apply settings as shown.







Create two circles for the eyeball using elliptical shape tool.



Duplicate the eye layer. Apply same layer style as used for the face layer. Enable "subtract from shape area" at the top bar. Create a rectangle using rectangular shape tool. Rotate the rectangular path as shown below.



Apply glassy look using same techniques as we used for the face layer.



Duplicate all the eye layers. Press Ctrl+T. Right click and select Flip Horizontal and place on the other side.

Create lips using pen tool.



Create a rounded rectangle using rounded rectangle shape tool.



Double click the layer to open layer style window. Apply settings as shown.



Reduce fill value to 0% for this layer.





Ctrl+Click the layer thumbnail to get the selection. Create a new layer. Apply Black to white gradient. Change layer mode to screen for this layer.



Create other glass. Using line tool create handles and a connecting line between glasses.



Create an elliptical selection using elliptical marquee tool. Press Alt+Ctrl+D to feather the selection. Create a new layer and fill with gray color. Move this layer below all the layers in layer order in layer palette.