Step 8:-
Now select elliptical marquee tool and make eyes.Goto edit> stroke.. which make the eye outline.then select ellipse tool to make nose.
Step 9:-
Again do the same for make mouth and rub the unnecessary line.
Step 11:-
Merge the mouth layers.Create new layer and make a circle (tongue) and fill the mouth with black color with the help of paint bucket tool.
Step 12 :-
Now goto layer and select create clipping mask.(make sure that mouth layer should be below)
Step 13 :-
Finally....
Use dodge tool to create shade on ear and nose...
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