Cut out the girl and placed on the background image, dulled down some of the highlights that didnt match the scene, and flipped her horisontally.
step 2 of 4
This shows the girl in the position I want her, now I add a brown and a black overlay to make the two images match better, masking out various spots with a low opacity brush until I like the look.
step 3 of 4
Now i cut out the image of a smiling womans face and set it on a low opacity to lumination over the clouds.
I also used the pen tool to make the shape of a beam of light, fill with white, blur and lower the opacity.
step 4 of 4
finally I added a flower to the 'dead' tree, and added a tombstone to the ground to (just to make it clear that this about death - incase it wasnt with a light from the heavens and a face in the clouds :).