I proceed to coloring the girl.

using the same process as i color "laugh maker", but more details on hair and eyes.

I need to draw tears.

With the Drops layer active and black as the foreground color, I dragged with the Shape tool to paint in the drops of sweat. It may take some experimenting to get used to, but you’ll quickly find its easy to draw in drops of any size and proportion. Since sweat accumulates as it runs down a face, I added smaller, rounder drops towards the top of his head and progressively longer and thinner drops as I moved downward. If you make some drops that aren’t to your liking you can use the Eraser tool to erase them. Plus, since we’re working on a separate layer, you can always discard the entire layer and start over.
 

Once I had the drops to my liking, I changed the Drops layer blending mode to screen and doubleclicked on its layer thumbnail to open the Layer Style dialog. I used the following settings:
Drop Shadow: Opacity 14%, Angle 79º, Distance 11px, Spread 4%, Size 17px, Contour “Cone” 
Inner Shadow: Opacity 15%, Angle 79º, Distance 21px, Size 21px 
Inner Glow: Blend Mode Multiply, Opacity 23%, Color Black, Size 17px 
Bevel and Emboss: Depth 71%, Size 54px, Angle 79º, Highlight Mode Normal, Opacity 100%, Shadow Mode Lighten, Color White, Opacity 90%

The drops look good, but a bit opaque, so I lowered the layer opacity to 43%.

reference

http://retouchpro.com/tutorials/?m=show&id=241