No it is not hard:
Just take the original pic:
[img]www.tvcc.edu/faculty/ballen/images/photos/finger.jpg[/img]
Modify it for your purpose, personalize it really:
[img]www.tvcc.edu/faculty/ballen/images/photos/finger1.jpg[/img]
Add a 'Ghost' layer in MS Paint. ( Do this by opening a new MS Paint instance )
Draw a ghost:
[img]www.tvcc.edu/faculty/ballen/images/photos/ghost2.jpg[/img]
Select the ghost image using the freehand select tool and copy it to the clipboard.
Select the first image and past in the 'ghost' (note: not Opaque)
Resize to fit.
[img]www.tvcc.edu/faculty/ballen/images/photos/finger2.jpg[/img]
Voila!
Now if you want to get fancy and darken the eyes, no problem. Use the paint brush., etc.
But that should be enough to get you started.
TRG
ps. MS Paint is just as good as Photoshop, btw.