Step 1
Save on your computer the next two pictures because you need them to complete this tutorial. To save a picture right click on it and choose "Save Picture":
Step 2
Open the pictures in Adobe Photoshop. Drag the picture "hands.jpg" over the picture "tv.jpg" and the result should be something like this:
Step 3
Using a brush like "Soft Round 100 pixels" delete an area like in the next picture (delete an area on the picture "hands", select first the layer which contains this picture in the Layers Tab; you can find the brush tool in the Tools Tab):
Step 4
Use the Magnetic Lasso Tool (you find this tool in the Tools Tab) and select an area like here:
Select now Select > Feather and set the feather radius to 2 pixels:
Delete the area that you selected and this should be the result:
Step 5
Make the same step but this time on the top side of the hand like here:
Set the feather and delete the area; and the result:
Step 6
With a small "soft rounded" brush adjusts the picture like here:
Step 7
Now you can play with the layers, duplicate them and add perspective or some blur options; this is my result:
If you will play with the lighting effects you can obtain a result like this or something better:
More Tutorials: 
