Start by taking two pictures, I have used this one and this one, Feel free to use the same pictures.
Next open a blank canvas the size you want, I have chosen a 400x400
Then carefully place both pictures inside by copying (CTRL+C) and the pasting (CTRL+V) One on top of the other like so:

You should now have something similar to mine.
Now on your left hand side is your tool panel, Choose the eraser tool, like shown below:
I have chosen a nice soft 35 round brush, as both backgrounds are white you shouldn't need anything different.

Carefully erase the background of the top image where they are overlapping, taking care when getting close to any part of Amy, If need be you can change the hardness and the size of your brush so that you can get closer to the picture then do so.
To change the hardness click on the small black arrow next to your brush size like below:

Your end result should be something like this:

Tutorial © Copyright to Unwritten Designs/Shattered Desires, I own both sites!, Picture Credited to original owner.





