Original image

step 1 of 5
And start to delete unwanted things with Brush Eraser. (not Pencil , Or Block) , and with Burn tool , make some lines wich need us for shadow(the road to look like is down.)
Is easy to make both sides the same. For among them is white.

step 2 of 5
At the end of the picture we have parts that need to delete. As we said earlier also to delete unwanted parts do not use delete or Pencil Block, because it will not function well.

step 3 of 5

step 4 of 5
To do this will serve Beground Eraser .. is a very simple act ..
Having placed elephant in our production, place the car in the paper, and start to take parts that we need. (As you see in the example.)
Select elephant and go to Image> Adjustment> Auto color.
Also go well with other parts.
Having occurred even this, select all the parts and change their color with a click CTRL + U.
That's all, just.

step 5 of 5
The tail of the elephant should be above all. Once it looks like the end, the Burn tool among car shade. THE END.

Final result

