Let's assume you have two layers, Layer 1 (the image you want to match), and Layer 2 (the image you want to liquify). Obviously before you start make sure both faces are the same size and in the same general position.
Select Layer 2 in the layers panel, and click Filter
> Liquify
When the Liquify window opens, scroll down the options on the right, and choose Show Background
. Set the Use
option to Layer
1. You can change the opacity by moving the slider, or you can toggle backwards and forwards by selecting/deselecting the Show Background
option.
This example is for Photoshop CC 2017