This is a game character. The soldier was sculpted in ZBrush and final images were rendered in Marmoset Toolbag 3. I used the new skin shader with PBR shaders and textures to really bring this man to life. For this character, I used the face of Vincent Cassel the French actor as a reference.

I made a tutorial about making the polygon hair:
https://kollarandor.com/tutorial/fast-way-create-polygon-hair-character-maya/

You can see high-resolution images here:
https://kollarandor.com/gallery/soviet-sergeant/

The 3d character is available here:
https://www.turbosquid.com/3d-models/obj-soviet-sergeant—character/1140972?referral=Andor-Kollar