Start by creating a circle using the elliptical shape tool.
Double click the layer to open the layer style window. Apply layer style with the following settings shown.
Create a ellipse using the elliptical shape tool. Secondly, create a new layer. Apply black to white gradient. Change layer mode to screen for this layer.
Create eye brows using the pen tool.
Create a ellipse using elliptical shape tool. Press Ctrl+T. Right Click and select Warp. Adjust the nodes to get the shape as shown. Duplicate the layer. Press Ctrl+T. Right click and select Flip Horizontal and place on the other side. Fill it with a dark color.
Create some circles using the elliptical shape tool place them as shown.
Select and duplicate the dark eye layer. Scale down and fill it with a white color.
Duplicate the dark eye layer again. Enable “intersect path areas” at the top bar. Create a ellipse using elliptical shape tool. Move this layer above all the layers in layer order.
Ctrl+Click to get the selection. Contract the selection by 2 pixels. Create a new layer. Apply Black to the white gradient. Change layer mode to screen for this layer.
Create a set of lips using pen tool to finish things off!