Step 1
Open a new Photoshop document with a black background. Import in your document a picture like the below:
Step 2
Duplicate the layout with the picture and choose Edit > Transform > Flip Vertical. Move the duplicate picture:
Step 3
Now Filter > Liquify and distort the duplicate picture. Choose the Brush Tool in the Tab Tools "Airbrush Soft Round 200" and delete a area to adjust the bottom of the duplicate picture. And the result:
Step 4
Create a new layer before the layer with the duplicate picture and draw a rectangle with the background color "#633100". In the Tab Tools "Set the blending mode for layers" to "Color" and the result should be this:
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