Step 2 :
Go to Image > Adjustments > Desaturate to convert the image to black and white
Step 3 :
In the Layer panel, right-click on the image layer and select Duplicate layer (duplicate the current layer). Rename the new layer according to the name you want.
Step 4 :
Go to Image > Adjustments > Invert , you will have an image like an x-ray image.
Step 5 :
In the Layer panel, set the Opacity of the new layer to 50% (the x-ray image layer), you will see your image turn into a gray background.
Step 6 :
Click the Move to tool (V) and use the arrow keys to move the upper layer image. If you move the image up, your photo will be a touch, move the image down, the image will be embossed.