First go to [Settings] > [PSN] and press the the X button

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Next go to [Link with Other Services] > [PSN] and press the the X button.

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Now choose [Facebook] and press the X button

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Next enter your Facebook credentials (Email & Password). Then choose [Publish Settings] and press the button

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Here you can choose to use your Facebook: First name, Last name, and Profile Picture. Once you have choose the options you would like to share, highlight [Next] and press the X button.

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You have now successfully linked your Facebook account.