Details:

software: Photoshop (3 layers)
hours: 15 (more ore less - I'm a newbie)
photo reference: Daniele --> http://picciu.deviantart.com

making of: started tracing some lines for the borders references on black background,then,using a big brush I've drawn several raw zones of different shade,then refined.

I've also made a gif with the work in progress (if you want to see it comment here and I will create a thread in the CGTalk forum)

C&C:How this painting can be improved?

Thank you