Step 1
In this step you need to open your image in PS. I choose the above image from the link.

Step 2
Go to filter >liquify and your image should open in the window as shown below. Use the forward warp tool , set the size of your brush that best suit the size of your image. And pull the neck and shoulder down wards.

Step 3
In our third step will try to Bloat Tool first on the eyes to make it bigger and the Forward Warp Tool. Still using the liquify tool
Step 4
In this step of the tutorial set size of your brush smaller, and drag down the eyes and squeeze in the lips upwards to match the image shown below.

Step 5
Now with your image still in the liquify. select the bloat tool and bloat the cheeks, andforehead. And now you should have a completed caricature.
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