Cliff Schonewill created the model with about 300 layers in Photoshop.
Have a look at this stunning model of The Lord of the Rings Sauron disguised as Annatar created by Cliff Schonewill using ZBrush and Marmoset Toolbag. The grand project is composed of about 300 Photoshop layers.
"Sauron's guise as Annatar is not described, and I thought it would be fun to take a crack at doing something neat and different with it," Schonewill said. "I went a bit crazy and it became sort of dark fantasy along the way."
The artist also mentioned that they liked the idea that Sauron "couldn't fully hide what he had become, and that his own very notion of what "fair" is would be something abnormal and unnatural."
"Following that, he shrouds himself in dizzying opulence to try to distract attention from himself directly. His aim in many ways is to seduce and amaze some of the world's finest artisans, and in so doing takes his own garb to 11."
You can find more awesome works by Schonewill on ArtStation.