material
Drag character material in
Select the lower part of the character, feather it by 10 pixels and then delete it.
Set the foreground color to the character's skin color (just select the skin color at the bottom of the character with the eyedropper), load the downloaded splash brush at the same time, and select brush No. 1021
Create a new layer on the background layer, adjust the brush size, and click the mouse
Fix the shape of the splash
Ctrl+T will flatten the splash shape so that it is consistent with the perspective relationship of the ground
Select the burn tool, set the exposure in the upper options to about 50%, and deepen the area around the bottom of the character.
ctrl+D to cancel the selection, Filter-Artistic Effect-Plastic Packaging