Create a circle using elliptical shape tool.



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







Create a 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.



Select the circle and shining layer. Duplicate and merge them. Scale down to eye size. Rotate and place as shown.



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



Select eraser tool and erase the bottom portions as shown.



Create shapes as shown using pen tool.



Create a circle using elliptical shape tool. Enable "subtract from shape area" at the top bar. Create another big circle using elliptical shape tool. Enable bevel&emboss in layer style.





Create a rounded rectangle using rounded rectangle shape tool. Press Ctrl+T. Right Click and select Warp. Adjust the nodes to get the shape as shown. Apply gradient.  



Duplicate the path. Enable intersect shape areas from the top bar. Now create some teeth using pen tool.



And this is the final product.  I hope you enjoyed following the tutorial.