open lawnmower image.
cut out lawnmower

cut out body of lawnmower and warp /transform for angle. cut out wheels and fit to remove grass.

cut out men,

create shoes. paint underfoot, add texture. remove white part of texture.
set layerblend mode to soft light. add layer style.

use text to add size add same layer style.

dodge burn to add depth to shoe.

paint 2 stripes for legs, in new layer add texture , then clip to painted legs layer. dodge/burn for shadow and shape.

Tape player and tools created the same way. Paint shape use texture and dodge burn tools to create shape and depth.

TOOLS shape create with CUSTOM tools.