1. Find a nice hand photo. Maybe this one -> www.sxc.hu
2. Open it in Photoshop, resize it. It's nice because it has a plain background, easy to erase.
3. Double click on the background layer and press Ok, now we can erase the background.
4. Using Magic Wand Tool click on the background and press delete.
5. Ok, duplicate hand layer now by pressing Ctrl+J.
6. Press Ctrl+Shift+U on this new layer to desaturate it.
7. Hold Alt and click on the "Create new adjustment layer" button (Image below)
8.Choose Levels and check "Use Previous (…)"
9. Set white triangle closer to left to get more white hand.
10. Find a nice texture to our hand, what about this one? - www.sxc.hu
11. Paste it to our work and resize because it's too large.
12. Now hold Ctrl and click on the thumb of our hand layer. (Rock layer must be selected)
13. Click "Add layer mask" button to mask.
14. Change layer's blending mode to Overlay and Opacity to 70%.
15. OK, you can now merge all layers and search for a nice landscape picture.
16. This one www.sxc.hu looks great.
17. I've resized it to 1440x900, it's my LCD resolution.
18. Paste here our hand.
19. Place it near horizontal line.
20. Optimize your background photo. How-to: Optimizing Photo Tutorial
21. Using Eraser or Mask, blend our hand into landscape.
22. Duplicate hand layer, Edit -> Transform -> Flip Vertical, play with Edit -> Transform -> Perspective to get the like this:
23. Fill this copied hand with black and apply Filter -> Blur -> Gaussian Blur, 16px, change layer's blending mode to Soft light to receive nice shadow of our monument.
More Tutorials: 
