To create this collage we need the following photos: sky, girl and bird.
1 step
Open the photo with the girl.
You need to separate it from the background.
You can use any method you know (Pen, quick mask, quick selection, etc.)
Check out these lessons (lesson 1, lesson 2) if you still don’t know what to highlight.
You should have something like this:
As you can see, the girl is already in the photo with clouds.
Carried it with a tool 
(move)
2 step
For further work, you will need to load brushes.
Download them you can HERE.
Unzip the archive, select the brush named APDZ_abstract and install it into the program.
Create a new layer, then, on the created layer, use a white brush to draw something like this:
3 step
Go to Filter – Blur – Radial Blur (Filter – Blur – Radial blur) and set the following parameters:
Degree (Amount) = 60
Method: Ring (Spin)
Quality: Best
Click OK.
4 step
Click Ctrl + J, to duplicate the brush layer, you get a result like this:
We continue …
We go to Filter -> Blur -> Gaussian Blur (Filter-> Blur-> Gaussian blur) and set the following parameters:
5 step
Now you need to open a photo with a bird, separate the bird from the background and place it in a similar way on the working document:
6 step
Create a new layer, take the Pen tool. 
in contour mode 
, draw the outline of the same shape as shown in the picture:
Click the right mouse button, choose the command Make selection
Feather radius = 1
Check the box next to the “Smoothing” option
Go to the menu Layer – New Adjustment Layer – Gradient Map (Layer – New adjustment layer – Gradient Map)
Set these settings, click OK.
Black and white gradient, OK
and it will turn out like this:
7 step
Press Ctrl + J to duplicate this layer again.
Move the copy of the layer to the right or left to get this effect.
Using a white round brush with soft edges, draw a lot of fluffs of different sizes, arrange them approximately as shown in the final figure.
The lesson on creating a dreamy Photoshop collage has come to an end, now try it and you will create something similar.
See you at www.https://photobecket.com!
