This will be my entry for this week. I had a different idea but similar to that was already posted by another lmacian. So I had to change my work and this is what I came with.
I only used the image provided by @shaka for this contest and details about how I used the image is provided below.
the neck area was also used for the head.
The background was done in Photoshop CC
If you like to participate in the contest, here is the link to LMAC ROUND 94