Well, I hope I don't come off as an absolute ogre here, but I think this is the sort of basic technique that all Photoshoppers rely upon on a regular basis, and you would benefit greatly from experimenting on your own to create this imagery, rather than following a tutorial. Teach a man to fish is one thing, but point him toward a river is another.
There are probably easily a dozen ways to achieve this particular effect. I think you ought to be able to come up with at least two at the newbie level.
Edit: Furthermore, throwing oneself into the river is how all the amazing guys here come up with their original awesome advanced techniques to share with others. You must never be afraid to hurl yourself into the water, head first! It's not as if you'll break your neck on a rock. Okay, I've ridden that metaphor into the ground now.