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Material 1
<Figure 1>
Material 2
<Figure 2>
final effect
Open PS and open the two pictures above. Use Figure 2 as the background image and overlay Figure 1 on Figure 2. Then use a rubber stamp to erase the background that needs to be removed. As shown below.
2. Finally, for fine processing, you can use some small tools, such as blur tools, etc., to try to combine the background and foreground. Then adjust the curves, add filters to the photos to make the tones of the two photos close, and change the color of the water. Complete the final effect.