In this step first we have to duplicate the source image. and cut out the tortoise as shown in the image.
step 2 of 5
we got the tortoise separately. now flip it in horizontal and place it to the right. now remove the shell (Area '1' as show in image) using clone stamp tool by cloning the Skin (Area'2')
step 3 of 5
now remove the tortoise on the left side of the image using clone stamp tool as shown in image (step 4)
step 4 of 5
in this level cut out the shell as shown in image
step 5 of 5
in this level, Place shell at the bottom of the image and apply shadow using brush with 50 % opacity as show in the image.