Boy in Cup
You can download the image of the boy on the link here below:
When you enter on the page then press Dovnload button out on the right side.
The other material you can download here:
1. Open the image with the Cup ... I call it working image
2. Go up to Layer ... New Adjustment Layer ... Level Adjustment
Set options as here .. under the screen for closure by Effect
3. Close effect down at the junction located in the top right corner in the effect menu.
4. Go up in Layer ... New Adjustment Layer ... Vibrance ... Set Vibrance to minus 43%
Close down
5. Open the tube: vand ... go up in the Edit. .. Copy
6. Go on your working image again ... go up in Edit Paste
Put the water into the Cup
7. In the Layerpanel ... right click ... Merge Down
8. Open the image with the boy in the bath
9. In the Layerpanel: right click Rasterize
10. Remove the Selections brush tool
... set options in the Tool options as here under:
11. Press at the boy's head, so he will be selected. It may be necessary to press more spots
12. Go up in the Edit. .. Copy
13. Go onto your working image again
14. Go up in the Edit. .. Paste
15. remove the Move Tool: ... take hold of one of the squares in the corners and drag diagonally toward the Center, to the boy
is the size you want for the Cup.
16. Remove arm with the Eraser Tool ... settings as here under:
May some of the arm to the left out, about as here under:
17. With freehand selection Tool ... Feather 5 ... draw a selection on the arm to the right
18. Gå op i Edit ... Copy
19. Go up in the Edit. .. Paste
20. Go up in Select ... Deselect
21 ... Go up in Arrange ... Flip Horizontal.
22. With the Move Tool: move the arm into place like here under
23. Take SmudgeTool:
set options as here under:
Soften with Smudge where you can see that the arm is put on by the shoulder
24. In the layerpanel ... right click ... Merge Down
25. Go up the top left ... press at the icon that you see my red arrow 
26. Press this icon that you see here below on screened
27. On the right side: put options as here below and push the shoulder down a bit
My looks now like this:
Be sure that you are standing on the layer with the boy
28. Go up in Layer ... New Adjustment ... White Balance Adjustment ... set options as here under:
29. Go up in Layer ... New Adjustment ... Brightness/Contrast/Adjustment
Set Brightness to 21 and Contrast to 26
30. Open tube: Skum
31. Go up in the Edit. .. Copy, and gå back on your working image
32. Go up in the Edit. .. Paste
33. Insert the tube in place of the boy ... view on screen here below
34. In the Layerpanel: set the layer Blend: Hardlight
35. Open tube: vandperler
36. Go up to Edit. .. Copy, and go back on your working image
37. Go up in the Edit. .. Paste as new layer
38. Insert the tube into place ... may something out and Copy/Paste some of the water drops ... Move in place with MoveTool
39. In the Layerpanel: set the layer Blend : Overlay
Resize If you like.