For this tut we'll use this pic and this pic by Gene Kiegel. I've resized them down to a width of 500.

1. Take the picture in the first link, open it up in photoshop, and click on the marquee tool in your left tool box(it's the first one with the square). Now right click on the picture and click "select all".

2. Press Ctrl+C to copy the picture. Go to the menu bar and click File>New. Click OK.

3. Click on your new window, and press Ctrl+V to paste the picture.

4. Now take the picture from the second link and open it up. Right click it and click "select all" (you should already be on the marquee tool) and once again press Ctrl+C to copy.

5. Go back to your last window with the last pic pasted on it, and press Ctrl+V to paste the second picture over it. Press Ctrl and hold the left mouse button down to move the picture where you want it. It may be hard to figure out where you want it because it is covering up the other picture, so you can freehand it or go to your right tabbed window and change the opacity of the top layer until you can see the bottom layer fairly well and move it around like that. Then go back and put the layer back to 100%.

6. Click the eraser tool on your left toolbar. Go up to your menu bar and choose what size brush you want. I used the 100 size to get rid of most of the picture then used smaller sizes to brush carefully around the girl. It takes a bit of practice but you can do it. Just be carefull!

(Posted Image)

Voila! You've blended your first image! There are other ways of blending, but this is the one I use most. Feel free to post your results here.