Let's start by opening up the building image. You can use the one that's provided here or your own work.
Now let's take the forest image.
Alrighty. We'll now be moving it to the original file so we can manipulate the layers. You can either drag and drop the forest image into our building shot or do a Ctrl+A to select all, then Ctrl+C to copy and after selecting our building file hit Ctrl+V to paste.
A new layer has been created which now holds our forest :)
Hit Shift+Ctrl+N to create a new layer.
Alrighty, now we're going to be hiding some of the forest layer. Make a new layer mask by going to layer/layer mask/reveal all. After the layer mask has been created take a nice round brush and with the black selected start painting on the mask to hide everything but a rough portion of the palm trees.
After finishing this xerox work merge everything together by hitting Ctrl+E.
Now use the above technique to draw a car and a man from our Street image. C'mon, you can do it yourself, I just know it!
Move "Layer 4" below "Layer 2".
Looks like it's pretty unfinished or that we just did some very poor Photoshop work. But wait, there's more! One more step to conceal the cutting and pasting...
Let's flatten everything by doing layer/flatten Image and after that apply some artistic filters to our master piece.
Go to filter/artistic/water color and after the water color tool box opens, set the following:
"Brush Detail" to "14"
"Shadow intensity" to "0"
"Texture" to "2"
And press Ok...
It looks like a painting? Sure it does! After all, I've seen modern paintings that are nothing more than squares or fully painted canvases of only one color.
Now use your imagination and make incredible paintings all by yourself. Good luck!
More Tutorials: 
