Started by cutting out the apple shape. I used the Pen tool, because it is more precise, but you can use the magic wand as well. Then i removed the stalk (i don't know if it's the right word, but i hope you get it ;) ) by using the Clone Stamp.
step 2 of 7
The next thing I did was making a selection of the tail of the helicopter. I used the Pen again.
step 3 of 7
I made sort of a halfround selection with the Pen, and made a selection and did Layer > Layer Mask > Hide Selection, on the 'Apple' layer.
step 4 of 7
Then I started on making the landing gear. I used the Clone Stamp to make the front part of the landing gear longer. then i took the lasso to select the piece that connects the bar to the apple and duplicated that. Used CTRL + U and ctrl + L to make the colors fit.
step 5 of 7
I duplicated the little thing on the end of the first bar to add it to the second bar. CTRL + U & CTRL + L again to make colors fit.
step 6 of 7
then i removed a bit of the apple where the bar of the landing gear should disappear in the apple. by the layer mask already applied to the apple layer.
step 7 of 7
The last step is to select the rotor of the heli and make it fit on top of the apple. First I used the pen tool to select the rotor and add it on top of the apple. then I added a layer mask to the rotor layer so that it looks like te rotor disappears in the apple.