Take two tattoo's pictures and place each of them on a new layer.



Put them over the girl, one above the other and change both layers' type on Linear Blum.



Make the background now. Take a bamboo photo and place it on a new layer. Open it like a new file, mark it out with Rectangular Marquee Tool and copy it using the command Edit ? Copy (ctrl+c). Get back to the photo under processing and insert the background on a new layer with the next command: Edit ? Paste (ctrl+v).



Mark the unnecessary part of this photo with Rectangular Marquee Tool and erase it: Edit ? Cut (ctrl+x). Double the remained part with the command Layer ? Duplicate Layer and transform it with Edit ? Transform ? Flip Horizontal.



Move a little the picture until it'll connect with the turned photo's part. Connect both layers with the command Layer ? Merge Layer (ctrl+e).



Apply the Smart Blur filter to this layer and make a kind of color correctness, using the command Image ? Adjustments - Curves (ctrl+m).



Add several highlights of different intensity, using Filter ? Render ? Lens Flare.



Create the girl's shadow. Copy the girl's layer (Layer - Duplicate Layer) and make it darker with the command Image ? Adjustments ? Brightness/Contrast. Move it lower then the basic one, just clicking on it and carrying over. Blur a little with Filter ? Blur ? Gaussian Blur.



Add the frame, using Rectangle Tool then copy the frame's layer and blur it.

 

+ View full size image

That's it!

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