Photoshop Effect And Tutorial

Today, I discovered two awesome stuffs on the internet. First, a brilliant song by Glass Pear called Ghost..but, let's not talk about that because we all know, it would be kind of off-topic here...and second, the 'Real Photoshop' image below. It's the coolest image I have seen in a long time...with brilliant concept and super-awesome execution. For a Photoshop enthusiast like me, every time I