Duplicate the source image and apply a Fractalius filter.
step 2 of 7
Change layer mode to "Difference"
step 3 of 7
Create a "starfield" background with two layers of gaussian noise on a black background.
step 4 of 7
Position the background building photo and remove the sky.
step 5 of 7
Soften the building with a surface blur, and use a layer mask to bring back some details. Add a slight blue outer glow to lightly emphasize the dark tops of the buildings against the sky.
step 6 of 7
Place the hands photo into the image, adjust with Free Transform. Create a slight "glow" on tops of hands with a layer mask.
step 7 of 7
Extract desired squash shapes from Step 3 and tweak shapes and contrasts. Resize and place into image.