Mask both figures and place on canvas. Adjust sizes and positions in relation to each other.
step 2 of 13
Select pieces of the drape that should be transparent: cut and paste back into place, repair any gaps, turn down opacity to 75-80% to simulate fabric transparency.
step 3 of 13
step 4 of 13
Adjust man's color to match woman's with Brightness and Contrast.
step 5 of 13
Repeat with another adjustment layer because he will be in more indirect light.
step 6 of 13
Place background window. Resize and reposition to match lighting on figures
step 7 of 13
copy section of wall. Repeat paste to fill wall area. Merge down, clone out "seams" to smooth.
step 8 of 13
Select section of floor. Duplicate pieces to fill area. Use Perspective and Distort to follow general direction of floorboards.
step 9 of 13
step 10 of 13
Paint in shadows on separate layers under drape, her foot, and his feet, legs and body. Vary intensity of shadow and closeness to body parts to avoid appearance of "floating." Apply Gaussian blur to longer or extended shadows, and keep hard edges on shadows closest to body.
step 11 of 13
Create stray hairs using Smudge set to hard brush at 1 point to eliminate "smoothness" left from masking.
step 12 of 13
Apply yellowish color layer adjustment to add brightness to back wall's texture and add brightness to window light.
step 13 of 13
This is the uncut, original image in source 1, for those who cannot see it because you do not have a DeviantArt account.