The color tone of this tutorial is quite special, mainly dark gray, which has a taste of recalling the classics. I guess this is also the artistic conception expressed by the author. During processing, the author also changed the background of the original image and used the pen tool to outline the subject.
Original picture
final effect
1. Open the original image material and use the pen tool to cut out the main part, as shown below.
2. After converting it to a selection, press Ctrl + J to copy the selection to a new layer.
3. Close layer 1, copy the background layer, and use the extraction filter to extract the edges of the character's hair.
4. Open the small eye of layer 1, drag in the background material shown in the picture below, place it on top of the background layer, scale it appropriately, and crop it.