In this tutorial, we will use these stocks:
1. Create a new document (800x600) then move the sky picture to new document and duplicate that layer, change the blending mode of new layer to Overlay, after that, you press Ctrl+U to adjust the color like the picture below:
2. Using Rectangular Marquee tool, Feather: 10 to create a rectangle selection on the tree then move it to document, press Ctrl+U to adjust the colour like this:
3. Select layer of the tree, use Blur tool, soft brush 80px to make the edges of this picture looks blur.
4. Duplicate layer the tree, we will have tree copy, change blending mode: Color burn then delete tree layer
Continue to duplicate layer tree copy, we will have layer tree copy 1, blending mode this layer: Screen
Using Eraser tool to remove the border of the picture
After that, we will get the result like this:
5. Using Rectangular tool (or any cutting tool that you like) to get the balloon from the stock above, and then move the balloon to your document.
Merge Visible all layers then duplicate it 2 times, apply these Blend modes on the layer: Normal, Multiply, Color burn
You will get the result:
6. Cutting out the bridge, move to document then apply blend mode: overlay
Duplicate the layer one more time, you will get:
7. Cutting out the lady, move to document then duplicate the layer and apply blend mode: soft light
8. Create a new layer, use white soft brush to draw the border around the lady and the balloon, apply blend mode: soft light
Finally, you will get the result:
More Tutorials: 
