You might have seen lots of such images and may want to create such effect but cant get how to form this. then you are at right place. Just follow the steps and you will make this effect successfully but this tutorial is for Intermediate to Professional Photoshop users. Or if you know good about masking then you can easily do this effect.
- Select 2 Images as shown below or get those images for practice.
2. After selecting images place them on each other as effect looks. You can fix this by reducing opacity or flow.
3. After placing them create mask on both facing so that they make effect.
4. Don’t worry about color it will be fixed with adjustment layers.
5. You can use any adjustment to solve the color but most recommended are:
a. Match Color- if two images are similar colored.
b. Black & White- if both images are as above.
c. Hue & Saturation, Replace Color, etc. are good for these kind of editing.
6. If there are still error you can follow painting over images to get effect look better just follow link to check how to create:
Done and see you have done it.
My working file