Creating Your Layers
Now it is time to start merging your images. To do this, follow these steps:
1. Open up both images that you want to use for this effect.
2. In the image that you want to use for your background layer, generate a new adjustment layer. You can create a new adjustment layer by clicking on the icon in the Layers palette that looks like the Ying/Yang symbol.
3. Create the layer. Do not make any changes to the layer, and click OK. Once you create your adjustment layer, you will see that an adjustment mask has automatically been created.
4. Next, create another new layer, and drag it above the adjustment layer that you just made.
5. Copy the image that you want to use as your foreground layer to the layer that you just created.
6. Now, click on your foreground image, and hit CTRL plus G. This attaches this layer to the layer right below it, and this creates a clipping group. The layer mask that you had added to the background layer is now attached to the foreground image as well.