Original picture
1. Open a photo material that needs to be processed like wearing a mask in Photoshop, execute CTRL+J to copy the background layer, then click the "Create a new fill or adjustment layer" button at the bottom of the layer panel, and select Create Black and White Adjustment Layer, parameters are as shown below, and then set the blending mode of this adjustment layer to dark.
2. Then add a Curves adjustment layer to use the color contrast in the photo to be stronger.
3. Create a new layer, and execute CTRL+SHIFT+ALT+E to stamp the visible layer, and then use the plug-in filter Neat Image to reduce noise on the photo.

4. Use the lasso tool to select the character’s eyebrows, press CTRL+ALT+D to perform feathering processing with a radius of 3 pixels, and then perform Filter-Blur-Gaussian Blur with a blur radius of 5 pixels.

5. Create a new and stamp visible layer, and then use the burn, dodge and smudge tools to modify the character's face to make it look like a mask.