How To Create a Levitation Photo in Photoshop

1. Take your photos! You will need 2 photos. One must be of a person
sitting on a stool, or the like. The second must be the same shot, but
the stool and the model must be removed. Use a tripod to ensure the
shot is the exact same, otherwise.
2. Save the photos onto your computer in a place you can find them.
3. Open Photoshop.
4. Click the File option at the top left corner. You will be presented with
a drop down menu. Select Open. Alternatively, you can press and
hold Ctrl + O.
5. Search for, and select the two photos you will be working with. They
will be opened in separate tabs.
6. With one tab/photo open, press and hold Ctrl + A. This will select the
entire photo. Press and hold Ctrl + C. This copies the selected photo.
7. Open the second tab/photo. Press and hold Ctrl + V. The selected photo
will then be pasted into the same tab as the second photo.
8. With the first layer selected, click on the Add layer mask button. This
button is near the bottom of the page, alongside 6 other icons, such as
Link Layers and delete layer. The add layer mask button is
shaped like a rectangle, and has a coloured in circle in the centre. A
white box (the layer mask) will open up next to the photo preview.
9. You must invert the layer mask. Click onto the mask, selecting it. Press
and hold Ctrl + I to invert it. The mask will become black, and the
second photo will display as opposed to the first.
10.
Select the paintbrush tool. Adjust the size according to how much
you need to erase. Begin erasing the stool. If everything was done
correctly, the stool should disappear and the subject will appear to be
floating. Congratulations, you did it!
Tips:

Using the zoom feature (the magnifying glass icon) helps you see
better, and gives you more precision and a better overall edit.
Save often! Be prepared to have to load a save in order to fix any
mistakes that you have made.