This look is often created mostly in-camera, not purely in Photoshop. The key is to shoot through frosted/etched ('milk') glass or similar translucent plastic with strong light coming from the subject side. Where the subject presses against the surface, less light scatters, so those areas appear darker.

In Photoshop, you can only approximate it if the original image already suits the effect. Based on the shared approach, try:

• create a mask as a rough depth map, with nearer areas separated from farther ones
• apply lens blur so more distant areas blur more heavily
• lower brightness and adjust levels/contrast for a gloomy tone
• add a gray overlay to flatten the image slightly
• add some noise/grain
• convert to black and white if needed

So the best answer is: start with the right capture setup—backlighting plus frosted glass—then use Photoshop for finishing touches rather than expecting a normal photo to transform perfectly into this style.