Open the ears image and take the ear only to add to the left ear of the existing model and convert it to a Smart Object. Use Ctrl+T with the Warp mode to tweak the ear to be longer to make it look like an elf’s ear.
Add a mask to this layer and use a hard black brush to hide the lower of the ear .
Go to Filter > Sharpen > Unsharp Mask and fill in the following settings to make the ear sharper.
Duplicate this layer and flip it horizontally and move it to the right ear.
Create a group for these ear layers and make a Hue/Saturation adjustment layer to desaturate the ears:
Make a Brightness/Contrast adjustment layer to decrease the contrast of the ears:
Add a Curves adjustment layer to increase the light on the upper of the ears. Paint on the lower to keep its brightness.
Create a new layer on top of the layers and a small brush with the color #e6d4ce to paint the missing hair for the model.
Make a new layer and use a lighter brush’s color (#f3e0da) to paint some flying hair for the head.
Create a group for the hair layers and use a Hue/Saturation adjustment layer to desaturate the hair.
Make a Photo fFilter adjustment layer and pick the color #0cdbca.
Add a Curves adjustment layer to decrease the light on the middle of the hair part. Paint on the outer or any areas you feel too dark.
Make a new layer and use a small brush with the color #a4e9a9 to paint more flying hair on the outer of the headl to fit the light and color of the background.
Create a new layer on top of the layers and use a small brush with the color #d1cdd3 to paint on her eyebrows to give some fantasy feel for the model.
Make a new layer below the arrows’ group and use a small black brush the opacity about 30% to paint shadow the stripe on the shoulder.
Create a Gradient Map adjustment layer on top of the layers and pick the colors #e38691 and #30653f. Change this layer mode to Soft Light 50%.
Make a Selective Color adjustment layer and change the White settings:
Create a Curves adjustment layer to enhance the contrast of the middle of the background a little. The selected areas show where to paint on the layer mask.
Add a new layer and use a soft brush with the color #97afa8 to paint on some parts of the hair to correct their color. Alter this layer mode to Color 50%.