Here is a quick image that I did using four images.
[1] Tank
[2] Water
[3] Branches
[4] Horse
This tutorial explains how the image was made.
The four original images are also shown here (last) if you wish to try.
Sage.
Photoshop Tutorial By Sage
START HERE: Completed Image, Then choose "next" to follow the tutorial. Enjoy! From Sage.