In this tutorial we will be manipulating a black and white photo of a man's face into a futuristic digital image. First thing we need is a good face to start with, I downloaded the following image from http://www.sxc.hu/.

This is a black and white photo, so lets add a little bit of color. Create a new layer, and change the layer mode to "color." Use your ellipse marquee tool to select the man's eye, and then use the polygon lasso tool, while holding alt, to subtract whatever part of your selection traveled outside the border of the eye.

Fill your selection with a light blue to dark blue radial gradient.

Now we are going to add a little bit of texture to our face. I used the metal photo shown below.

Click on your eraser tool, and increase the size until you have a large enough brush to work with. Start erasing the parts of your metal texture that traveled into the eye and off of the face.

Change the layer mode of your metal texture layer to overlay. Next I adjusted the hue of the metal slightly to better match the blue/gray feeling of our image. To adjust the hue, choose Image > Adjust > hue Saturation, and play with the hue bar until you find a pleasing value.

Next we are going to add a reflection to our eye. I used the image below.

Ctrl Click the layer we used earlier to color our eye to make a selection. Create a new layer and choose "past into." Your reflection image will be placed inside your eye selection. Change the layer mode to overlay, and used your eraser tool to reveal some of the pupil below. I also added some reddish/brown to our color layer to give a "rusty" effect to our metal texture.

Flatten your image by choosing Layer > Flatten Image. Next select the dodge tool, and choosing "highlights" from the dropdown menu. Use your dodge tool to brighten areas within your eye.

Now we are going to add some "light beams" emanating from the eye. Duplicate your layer by choosing Layer > Duplicate Layer. Move the copied image so that the eye is in the center of the canvas.

Choose Filter > Blur > Radial Blur. Choose a quality of "best" and a type of "zoom." Move the bar to 100%. After your image has been blurred, move your eye back into its normal position.

Use your eraser tool to erase everything except the border around the eye to reveal the original image below. Now all we are left with are light rays.

Add a border and some text and you are done! Here is how mine turned out.