How to create a skull face on Photo Shop.

 1. Make a new layer and press Ctrl Shift U.

 2. Press Ctrl I.

 3. Go to the skull image and press V and drag onto the image of the person. Press Ctrl T to adjust the skull to the face. Lower to opacity of the skull to 40%.

 4. Go to the eraser tool and erase any unwanted areas of the skull on the face.

5. Your image should now look like this.