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How to merge two photos realistically in Photoshop CS6 – the art of photo manipulation.
This tutorial can also work for older versions of photoshop to around CS4.
There are a variety of ways to merge images together however I find this one of the more cleaner and photorealistic way of doing it.
This tutorial covers only the process and assumes you have a degree of knowledge regarding lighting, perspective and colour.

I have just created quick and smart Video Tutorial. That how you combine two images in Photoshop.
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Loved this tutorial. It was very very simple. Thank you.