This image is blend of a face with a classic floral painting, which has been a favorite activity of mine. I try to have the person take on aspects of the shape of the flowers. In this case, I have made it appear as if the flowers are growing out of her.
I started with this photo from Pixabay, a source of copyright-free images.
I applied Adjust/Tonelab preset 4 at low opacity to give some added dimension to her face.
I applied Effect/Denoise with the Smooth preset two times, and I then applied a touch of Effect/Blur to smooth out her skin and remove the freckles, using a brush mask to mask out the eyes. Save and remove the mask.
I distorted the image using Form/Glass, I think it was preset 19, with size set to max, experimenting with all the sliders, including the rotation slider under Set. Thanks to Donald Bishop for this suggestion.
I used this photo from the Rijksmuseum website, which provides high-resolution images free to use and modify for any purpose, in their Rijksstudio.
In Effect/Blend, I blended the flowers on top of the girl, I believe it was Darken blend mode, and I used the gray slider under Set. Using the gray slider changes which parts of the image are visible in the blend. It often avoids the need for a lot of masking, depending on the images being blended.
I used Style/Tonelab preset 4 at low opacity for a bit more depth.
I applied Style/Coherence preset 1 in Normal mode at low opacity, to smooth out some of the rough effects of the blend.
For additional smoothing, I applied Style/Flow preset 1 at low opacity.
I used Adjust/High preset 1 for a bit of sharpness.
To improve the color, I used various presets under Tone/Enhance, as well as Tone/Pastel with the contrast slider all the way to the right. As finishing touches, I also used Effect/Sharpen preset 3 and I painted in catchlights in the eyes.