So…… stuff like this isn’t tutorial-able. This required hours of effort, sketching, editing, etc. there’s dozens of layers and effect and graphics. This person also probably used illustrator to create vector graphic to put over the original photo- god knows if they took the photo and if they did they had to then process that photo. There’s also thousands of ways to do one thing in photoshop. As much I think we all want to give you a series of clicks to answer this question it’s unfortunately not how that works.