1. Create a new canvas, and then cut/paste your girl into the document. Press ctrl+shift+u so its she's grey:
2. Now duplicate the layer, and add a filter>artistic>cut out:
Set the layer mode to screen, and then use a large soft eraser to erase anywhere on her face or hair. any good details you'll want to show on the end product.
3. Duplicate the bottom layer again, and then do a filter>brushes>croshatch: (In actuality you can use any of the brushes, that is a good part to experient with)
again, erase all the part of this layer contain her face, but this time leave the hair and the other accents. We want her face to show off the most out of everything.
4. Now duplicate the bottom (original) layer and add a filter>blur>gausian blur: 1.5. and press ctrl+u:
Now, move this layer to the top, untop of all your layers. And it should look like:
now change the layer mode to overlay to get:
5. Now upen a picture of a tree (can be anything really) I used this one. Now press ctrl+shift+u and then set the layer mode to overlay. You may want to erase around the girls eyes, so they stand out. You can even draw with WHITE over the eyes, will make them stand out even more:
6. Now create a layer on the very top, and fill it with a brown, I chose this colour: #7E470B
Fill the layer with this brown and then set the layer mode to overlay:
7. Volia! now if you add a little more you can get something like this:
More Tutorials: 
