Right click on the layer and select Duplicate layer.
Now Go to, Filter> Filter Gallery> Paint Daubs Now select the "Smudge Tool" and pick up a suitable brush Brushes link is in the description box Adjust, strength of the brush to be lesser than 25% Now start smudging.
Keep adjusting your brush strength to achieve proper smudging.
Select a different brush to smudge hair Frequently change brush angle while smudging the hair.
Now go to Filter> Camera raw filter and adjust the settings to improve color, contrast and highlights of the image.
Now change background from Transparent to colored background.
Gradient fill image background.