Create a new layer and use on it a standard brush (Brush Tool (B)) with the color #626469 for drawing the teeth.

Press Alt button and make a mouse click between the teeth’ layers and the mouth’s one (on the layers’ panel).

Using the Ellipse Tool (U), we’ll try representing the emoticon’s hand. It’s necessary to create firstly the basis of the element we want to draw and then press Alt button when using simultaneously the same tool, to cut out the unnecessary elements of the hand. The layer is of the color #5E9CD7

The layer’s parameters: Blending Options>Inner Shadow

Blending Options>Inner Glow

Blending Options>Bevel and Emboss

 

Make a copy of the last made layer and select the Free Transform option to turn it around and place it as the picture from below indicates it. We have to change also the parameters for the copy – layers.
Blending Options>Inner Shadow