Start by choose your pictures, I have chosen this one and this one feel free to use the same pictures.

Start by opening a new canvas, I have made mine 400x400

Take your first picture and copy (CTRL+C) and paste (CTRL+V) into your canvas with the second one on top, making sure you get the composition right and they both sligtly overlap each other like so:

Once you have done that, go to your left hand panel and select the lasso tool, you can also select it by pressing L on your keyboard

Now you've selected your tool, go to the top section where you can edit your tool and change the feather to 30px you can choose differently if needed

Now making sure your top picture is selected carefully draw an area with your lasso tool over the bottom picture and not too close to the top one like so:

Now keep hitting delete on your keyboard until they are carefully blended together, don't go too crazy though otherwise you will loose half the picture

Now you should have something that looks like this:

Tutorial © Copyright to Shattered Desires, Picture Credited to original owner.