Step 1 – I start by duplicating the layer that your base image is on. With the duplicated layer selected do Filter-Sharpen-Unsharp Mask.
Step 2 – In the Unsharp Mask window, adjust the amount percentage (usually 70%-140%), and the radius. (Radius anywhere from .4 to .9) These numbers will vary on the actual image itself, so you will have to play around with it, and not make it look to funky.
Step 3 – Duplicate the layer that you just Unsharp Masked, and apply Filter-Blur-Gaussian Blur. For my image I used 12 pixels, but your image may require higher pixels if it is larger. Your image should be blurry…but don’t worry.
Step 4 – While the blurred layer is selected change the transparency mode from Normal to Multiply (at the top of the layers palette). Then adjust opacity to around 35% (give or take with varying images)
Step 5 – Again, duplicate the Blurred layer and apply Layer-Layer Mask-Reveal All. Now this is where your eye comes in to play a lot. Grabbing the brush tool and selecting black, you want to adjust the opacity, and brush out the focal points of the image. If your image is of a dog, then you will want to brush where the focus of the dog will be. (more black on the face, less black on the paw)
Hope this helps!!!!!!