Creating realistic spectacles

Start by opening an image of a lady.

Create a rounded rectangle using rounded rectangle shape tool. Place it over the eye.
Double click the layer to open layer style window. Apply layer style with the settings shown.

Reduce the opacity to 30%.
Duplicate layer and remove it's layer style. Double click the layer to open layer style window. Apply layer style with the settings shown.

Reduce the fill value to 0%.
Ctrl+Click the layer thumbnail to get the selection. From select menu apply modify>>contract. Contract the selection by a few pixels. Create a new layer and apply a black to white gradient in linear mode. Move the layer a few pixels upwards.
Change the layer mode to screen and reduce opacity to 40%.
Create an ellipse using elliptical shape tool. Place it for the nose pad.
Create a line to connect the nose pad to the spectacles frame using line tool.
Duplicate all the layers. Move it and place on the other eye.
Using pen tool create a connecting frame between both the glasses. Apply the same layer style that we applied on the spectacles frame.
Create lines to connect the glasses and lady's ears using line tool.