Gather the stock.
I made the lightbulb picture more contrasted and then added the couple inside. I used many blending styles and erased around with a soft brush.
step 2 of 8
I flipped the stock horizontally and I cropped the women using pen tool.
Then I used Curves to make it fit.
step 3 of 8
I put that bit of her arm on a separate layer and used curves, once again. Then I changed the opacity and erased around a bit with a low opacity eraser.
step 4 of 8
Now I crop the guy out with pen tool.
step 5 of 8
I used warp tool (in PS CS3) to alter his position/body angle slightly. Then again, played with curves, brightness, contrast. Used burn tool at some places.
step 6 of 8
Add more shadowing.
By making another layer, using the brush tool and clip mask.. OR use burn tool.
step 7 of 8
Finally add headphones. Cropped out and used brightness/contrast.
step 8 of 8
Pxleyes asked me to prnt screen permission so here it is.