This is a simple "Zombification" that can be done on any art/photo program that has layers and the basic tools of cut and paste. If you don't have one a FREE program is GIMP , that can do all you need and did I mention it is FREE! For this instructable I am using Photoshop Elements 2, an ancient Bare-bones version of Photoshop.
First you will nee four images: a victim, a skull, a graveyard, and raw meat. These can all be found online or you can go take them yourself and get some air!
One piece of advice, SAVE AND SAVE OFTEN!!!
Step 1: Stack the images
Open the file of your victim, select all and copy it. Now open a new file the same size, fill it with black, and paste the victim into the new file. This will put it on a layer above the black. Do a copy & Paste of the graveyard and the skull between the victim and the black background.
Step 2: Remove the victim's background
Using the lasso or magnetic lasso tool cut out the background of your victim, unless you somehow got them to pose in the graveyard. Hide the other images (click on the eye icon in layers) so only the black background shows through. I had forgotten to take a screenshot so the outside line is off.
Step 3: Skullduggery or get the bones ready
Again use the lasso or magnetic lasso tool cut out the background of the skull.
Step 4: Put the bones where they go
In layers click and drag the skull so it is now above the victim. Then using the move tool position it directly over the victim's head. You will have to re-size it, but don't get re particular about it because we'll align it better as we go.
Step 5: Skull distortion
We now go up into image > Transform > Distort and will be using the Move tool to better align the skull to the victim's face. Again don't get real picky, just get it closer to a true alignment.