For the vultures to look like statues I used, hue/saturation, cooling filter and color balance , clipping masks. All 3 pictures were cut using layer masks, and the edges where made using low opacity soft brush. The light on the vultures is made by using a new layer (on top of all), fill it with 50% gray and set to overlay. Then use the dodge and Burn tool with 50-60% exposure, set it to shadows and adjust the light by your choice. You can also add a light effect choosing a light color from the clouds and with a softbrush painting where you want to be lighter, then set the layer to soft light and adjust opacity/fill to fit right in the picture.

Supplied image used for creating this heavenly picture.

Used the source and photoshop

The balance of life and death.