you need
  • program Photoshop
  • Several images
Open image, which are going to work in Photoshop.To do this, use the command Open («Open") menu File («File") or a combination of keys Ctrl + O.In the Explorer window, select the images by clicking on them left mouse button while holding down Ctrl.Click "Open".
Insert one image on top of another.To do this, click the left mouse button on the file, which is going to insert on top of another image.Select the image using the key combination Ctrl + A or Team All («All») from the menu Select («Allocation").
Copy the selected image by using the keyboard shortcuts Ctrl + C.You can use th
e command Copy («Copy») of menu Edit («Editing").

Navigate to the image you want to use as background by clicking the left mouse button on the window with the following image.
Insert the copied image using a keyboard shortcut Ctrl + V.The same can be done with the command Past («Paste") from the menu Edit («Editing").
If needed, adjust the size of the pasted image.To this end, in a palette Layers («layers»), left-click on the layer with the inserted image and use the command Transform («Transform"), para Scale («Size") from the menu Edit («Editing").Reduce or increase the size of the picture, pulling the mouse over the corner of the frame that appears around the image.Apply Transform, pressing Enter.
Hide the unwanted parts of the image, superimposed on the background, or change the transparency of its individual sections using a layer mask.To do this, click the left mouse button on the Add Layer Mask («Add layer mask"), which is in the bottom of the palette "Layers".Palette "Tools", which is located on the left side of the window, select the tool Brush Tool («Brush").Left-click on the layer mask icon.Fill the black pieces are inserted into the image that you want to hide.They become transparent.In order to get a smooth transition from the pasted image to the background, decrease the setting Hardness («Stiffness") tool "brush".Set brush options in the panel can be Brush («Brush"), which is located under the main menu.
Adjust the color of the upper layer, to adjust color balance.This can be done through the menu Image, para Adjustment, subparagraph Color Balance.By moving the sliders, achieve a harmonious combination of the lower and upper layers.
Save result using the command Save («Save») menu File («File").In order to be able to go back to editing layers in the file, save it as a PSD.