Max zorn is a Dutch street artist with a very cool way to use brown packing tape and a scalpel for his art. He makes his works, usually inspired by old movies, on any clear surface that let light shine through. Like windows and street lanterns.
Here you can see a video of him working. You can quite clear see how he works.
Step 1: Clear,cut,tear and stick
Start with a clean window and cut/tear the tape to the size you need. Stick it close together in one direction.
Cover the whole window, for the size you need, with one layer.
Step 2: To draw or not to draw
If you're an artist like Max Zorn you can just start cutting out areas which have to be lighter but I found it a bit easier first to draw a light sketch after a photo. For this one I used a famous artist portraiture, which I mirrored for composition's sake.