you make a 128x128 image then go to Image> Guides> New Guide (by percentage)

-make a horizontal guide at 50%
-and one in vertical in 50%

-Then you make a new transparent layer

-when you have one, do the piece that holds the headphones, something like this:


-Then copy the layer (select the layer, go to layer> duplicate layer)

-select the dump tool (Shift + F)

-select the duplicate layer and clicking on the image will look something like this:


-Then you combine the two layers (Layer> Merge Down)

-then go to Filter> Distort> Polar Coord. <deactivate "polar" and to accept, is something like this:


-copy the layer and paste to texture:


-reducing vertically to the desired size (layer> layer scale):


-make the headphones ;):


AND READY!

this is the result:top:

Nice Tut Helps with The Position of the band. Thanks.

REALLY NICE. but ive seen many flat head textures. and there are different ways then just that.

also can i buy that head texture for 1k? if deal pm about that.

no, this texture is mine, I use :/

O sorry then I wont buy. nice head texture btw then

ALSO THIS IS AN AMAZING TUTORIAL good job

A video may help though

You can't really get much more indepth that what's on the first post, just use it.

ORLY

I should figure out more about Polar Coord distortion

very nice tutorial
will help me make heads very much
much appreciated

Nice tutorial, i been needing one like it

thanks for your compliments -^^-