So, let’s get started.

Step 1

Open the image in Photoshop and duplicate it. Go to your Tools Palette and from there pick Patch Tool.

Make a selection like you see in the next picture and drag it over the woman’s hands. Keep doing that until the head, arms and the shadows from the wall are starting to disappear.

Step 2

When you have something like in the picture above go and take the Clone Stamp Tool and try to cover up the colors from the wall.

After you’ve done that choose Healing Brush Tool and start to brush over the parts you’ve cloned earlier in order to make them blend into the image.

Don’t worry about details right now!

Step 3

Let’s start working on the openings of the t-shirt.

You need to create the back of her right sleeve for start. So select it using whatever tool you want (Lasso Tool, Polygonal Lasso Tool, Pen Tool).

Copy the selection and paste it. Photoshop will automatically put it into a new layer. Hit Ctrl-T and flip selection vertical.

Next you will delete what’s left from her arm. Reduce the opacity of the layer and position the selection like you see in the next image.

Step 4

If you haven’t worked with Layer Masks until now, you will learn to use them in this tutorial. Layer Masks help you to edit selections, in a non destructive way.

Click on the icon you see in the next image.

Next, make sure you have your foreground color set to black and click on the icon mask to select it. Take the Brush Tool and start brush over the parts you want to be deleted.

If you make a mistake or you don’t like the result, just change the foreground color to white and brush again over the parts you want to see again in the image.

Step 5

In this step you will fill the sleeve. Go to your Background Copy layer. Take the Clone Stamp Tool and clone some white parts from the t-shirt, like you see in the image.

Apply again Layer mask, lower the opacity of the layer and start erase the parts that are outside the sleeve.

Step 6

To make it more realistic let’s add some shadows on it. Easy thing to do!

Create a New Layer, above the Background Layer, take the Brush Tool, set the Hardness to 0% and brush as you see in the image below.

Then just reduce the opacity of the layer and that’s it.

Step 7

Now it’s time for the left arm to turn invisible.

You can do that in two ways: you can repeat the steps you did for the right arm or, the easier and the faster way – you can duplicate the right arm. I chose the 2nd method.

For that, take the Elliptical Marquee Tool, select the right arm, go to Edit > Copy Merged and paste it. Now all you have to do is to rotate the selection, place it where it should be, delete the parts that you don’t want and that’s it!

Step 8

Our next step is to make the rest of the woman’s head invisible.

Select the Background Layer and start to use Clone Stamp Tool, Healing Tool and Layer Mask once again in order to make the head invisible and to create the back of the shirt.

Step 9

Now it’s time to make the collar. Go to Eyedropper Tool and select the purple color from the image. Make this color your foreground color. Next, with the Elliptical Marquee Tool make a selection as you see below:

Go to Edit > Stroke. Set the width to 2 px and press OK.

Delete the circle you see:

Step 10

Using the same techniques as above, create the back of the t-shit. Put there a tag too.

Ok, so far so good!

Step 11

Now let’s make the belly invisible and the back of her pants visible.

Start doing that using the Clone Stamp Tool over her belly.

Step 12

Select the top of the pants, copy and paste it. Duplicate this layer two times.

Using Layer Mask delete the top of the first layer and the bottom from the second one.

Place the selections like you see below. Use Free Transform and Distort if you think it will help you.

It looks pretty good!

Step 13

Duplicate the last layer one more time end place it as you see in the image. Delete the parts from it in order to see the purple line from above and the margins of the pants from below.

Step 14

For the rest of the pants use again Clone Stamp Tool and Healing Tool.

Step 15

It’s time to make feet invisible!

Again, an easy one – use Clone Stamp and Healing Tool.

Result

And this is the final image: