Divide highway in half and copy each one on separate layer. Same thing do with the zipper image (Zipper image is my own) transform, mask left zipper with left part of highway, and right with right. merge each side of zipper with highway.
step 2 of 6
Add image of tow truck on the left side of the highway. I need only back part of it.
step 3 of 6
put image of water skiing guy below levels of divided highway.
step 4 of 6
Apply mask for the guy and select and copy the rope twice. One is going to truck and another one to the zip lock
step 5 of 6
doing final touch: adjustment layers to the guy, shades from rope, truck and water