Open Both Pictures in Photoshop.

Select First Picture.

Click On Channels on Layer Side.

On RGB – Select Blue Channel and
Drag Down to Create a New Copy of
Blue Channel.
Press (Ctrl+L) For Level Adjustment
of Selected copy of Blue Channel.
(Adjust Input Level As Given Below)
(200-0.19-255)
Select Brush Tool and Fill Entire part of
Copied Blue Channel to black.
Click On RGB on Channels and to
Hold Ctrl Key Click on Copy of Blue
Channel to Select Entire Part of
Image.
Click on Select Tab and Click on
Inverse (Ctrl+Shift+I). Then Copy the
Selected Part (Ctrl+C) and Paste it
On Layer Side (Ctrl+V).
Fill Background Layer to White.
Now Copy the Second Image and
Paste Here.

Move Second Image Layer On Top

and Hold Ctrl Key And Click On
Layer Thumbnail Of First Image
Layer and Click On Add Layer Mask.
Now Copy Layer 1 and Move It on
Top and Go to Image Tab and Click
on Adjustment and Click on
Desaturate (Ctrl+Shift+U) and Blend
it Multiply.

Now Add Layer Mask on It. And

select brush and remove top area of
layer.
Now Paste Second Image Again On top and Go to Filter
tab and select Blur – Gaussian Blur. (Radius - 26.0)

Fill Background Layer to Blur Image Color.

Add Layer Mask On Blur Image And Select
Brush & Remove Blur On First Image Area.
Now At Last go to Layer - New
Adjustment Layer – Levels.
(Adjust Input Level as Given Below)

(36-1.07-224)

Finish It
It Looks Like This.

(Enjoy)