step 1 of 8
At first take this 2 images...
step 2 of 8
...then use clone stamp tool...
step 3 of 8
...take helicopter image...
step 5 of 8
...import to lamborghini image...
step 6 of 8
...bring this 3 parts to position on your image...
step 7 of 8
...now pretend, press Strg+Shift+U, take a grey color, press Shift+F5 and change layer to Linear Burn,
one of the parts...
step 8 of 8
...use vibrance filter and do some foto effect.
Done.