Start by opening an image of a face. It would be easier to pick a photo where the face looking straight ahead so then it won't be so hard to put a mask on it.
Create a selection of the lower half of image using the lasso tool. Press Shift+Ctrl+D to feather the selection.
Press Ctrl+J to copy and paste the selection in a new layer. From the "Filter" menu select "Artistic>>Plastic Wrap". Apply settings as shown.
Change the layer mode to "Linear Light".
Similarly create a selection of the upper half of the image and use the same steps.
Create a mask using the pen tool.