Choose the Polygonal Lasso Tool to mark out the girl's skin.
Apply the filter for the marked place: Filter - Blur - Smart Blur.
Because we've got in several places some sharp lines when using the filter, we need now to use the Smudge Tool.
On a new layer must be inserted a cut arm from another picture.
Place it on the necessary place with Free Transform (ctrl+t) and Edit - Transform - Distort. Then in the Liquefy window we have to distort this element by applying the Turbulence Tool.
Give to the arm the same color and texture, like the girl's skin.
We need to choose first: Image - Adjustments - Levels (ctrl+l) and Image - Adjustments - Curves (ctrl+m).
Then: Image - Adjustments - Selective Color and Image - Adjustments - Hue/Saturation (ctrl+U).
Apply the filter also on the arm's layer: Filter - Blur - Smart Blur. The sharp lines must be painted too.
On a new layer choose the Brush Tool to paint the nails. Change the blending mode of this layer on the Color Burn.
Insert on a new layer the cut ring from another picture too.
Place it on the girl's finger (Free Transform ?? Distort).
Change its color by using the Curves (ctrl+m).
And Hue/Saturation (ctrl+u).
Represent now the ring's shadow with Layer - Layer Style - Blending Options, choosing the Drop Shadow.
Insert also the picture of another ring.
Place it on the girl's finger.
Decolorize it: Image - Adjustments - Desaturate (shift+ctrl+u) and increase the brightness and the contrast by using the Curves (ctrl+m) on RGB option. Add the ring's Drop Shadow too.
Take a picture representing the pearls.
Cut out from the picture the pearls. Turn them around, changing their size and the distorting level. Adorn with the pearls the girl's hair and the arm. Correct their brightness and the contrast (Levels). Don't forget to use the option Filter - Sharpen - Sharpen.
Next step includes inserting the lace's texture above the girl's layer.