Start by applying an orange to white gradient in radial mode to the background layer.

Create an ellipse using elliptical shape tool.

Enable add to shape area from the top bar. Create a rectangle using rectangular shape tool. Press Ctrl+T. Right Click and select Warp. Adjust the nodes to get the shape as shown.

Double click the layer to open layer style window. Apply settings as shown.

Ctrl+Click to get the selection. Contract the selection by 3 pixels. Create a new layer. Apply Black to white gradient in radial mode. Change layer mode to “linear light” for this layer.

Select eraser tool. Take a soft brush setting and remove the lower black portion of this layer.

Create an ellipse using elliptical shape tool. Rotate a bit.

Double click the layer to open layer style window. Apply settings as shown.

Create a circle for the eyeball using elliptical shape tool. Press Ctrl+Alt+G to create a clipping mask. Apply stroke layer style on eyeball too.

Select eye and eyeball layers. Duplicate the layers. Press Ctrl+T. Right click and select Flip Horizontal and place for the other eye.

Using pen tool create other facial features like eyebrows, nose and lips.

Create a rectangle using rectangular shape tool. Press Ctrl+T. Right Click and select Warp. Adjust the nodes to create a slightly curved bottom. Using pen tool create a swoosh shape as shown below. Duplicate twice and place below each other.