, Please 
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Double click the layer to unlock it and then put the layer name as 'grunge base' in the dialog box. Now duplicate the layer either by dragging it down to the 'Create a new layer' button at the bottom of the layers tab or press CTRL + J.
On the first layer, the main source image named 'grunge base' apply this filter with these following settings. Go to Filter >> Brush Strokes >> Dark Strokes. Use these settings below.
Balance: 5 Black Intensity: 6 White Intensity: 2
Click ok to apply this filter. (NOTE: You wont see anything yet due to the copy of the source being over the layer we just applied it to.)
Duplicate the layer named 'grunge base copy' by pressing CTRL + J. Now click back onto the 'Olsen Twin copy' and apply this. Go to Layer >> Add Layer Mask >> Reveal All. Click on our layer mask and go to Filter >> Render >> Difference Clouds.
Now click our layer named 'grunge base copy 2' and zoom in to about 400%. Zoom into the eye area. Now grab our pen tool and use these settings.
Ok so make sure we have our pen tool selected, make sure its on 'Paths' instead of 'Shape Layers'. Auto Add/Delete should be checked. Now draw around the pupils. Once you have done this (NOTE: Doesn't have to be perfect) then right click and choose make selection. Keep 'Feather Radius' at 0 in the dialog box and click ok. Now go to Select >> Inverse or alternatively click Shift + CTRL + I. Now hit the delete key. We should now have our two pupils and the effects of the previous two layers can be seen. Set our pupil layers blend mode to 'Luminosity'. Trim around the pupils with the eraser to make them more circular. Now you are free to play around and see what you can come up with to make it more distorting.
You should be done now :> This effect works well if you are creating a grungy or gothic themed website.
End result...
She looks a little hairy there 
Looks nice though, as if you painted her yourself.. 
