( MOST OF THIS ARE SIMPLE INSTRUCTIONS AND ADVICE )
Okay … I’m very bad at tutorials and that graphic was very complicated but I can give you the psd, it will make things easy for you, but it’s about playing with the image .
In the first part you can see Susan’s photo 3 times and I used the grain filter on it (sorry if somethings are wrong, my photoshop is in spanish) you must adapt the visibility of the image you use . And it also depends on you if you want to delete the face (use a similar color of the skin) .
After that I used a tree sketch in negative (lighten effect) . After that it depends on the textures, the effects of the psd and you .
HOPE IT HELPED YOU .