In this tutorial, I will show you how to create a photo manipulation with a girl. To create this effect, we will use several ice textures, blending options, and adjustment layers.
Note: This lesson was done in Photoshop CC, so some screenshots may vary. Some brushes are exclusive to Photoshop CS6.
Final image:
Lesson resources:
Step 1
Create a new document size 700px * 1020px (File – New) (Ctrl + N). Open the folder with the ice texture, select this texture, open it in Photoshop and select a part:
Copy (Ctrl + C) and paste (Ctrl + V) selected area in a new document.
Apply an adjustment layer to this texture. Black and white (black and white):
Now the ice texture looks like this:
Step 2
Open the image of the girl and highlight her top. Copy (Ctrl + C) and paste (Ctrl + V) selected area in the working paper, reduce (Ctrl + T) and place in the center of the document:
Add a correction layer to the girl layer Black and white (Black and White) with clipping mask:
Also add a correction layer. Levels with clipping mask.
Correction layer Curves (Curves) with clipping mask:
Result:
Step 3
Let’s start adding ice around the girl. Open the iceberg image and select a part:
Copy (Ctrl + C) and paste (Ctrl + V) selected piece of ice into the working paper, reduce its size and rotate (Ctrl + T). The edge of the iceberg should be placed on the leg of the girl:
Add a clipping mask to the iceberg layer and apply an adjustment layer. Black and white (Black and white):
Also add a correction layer. Levels:
Eraser
small size (E) erase the edges of the iceberg to make a smooth transition to the girl’s body.
Step 4
To the lower body of the girl, add another piece of ice. Go back to the image of the iceberg, select another piece of ice and place it in the working document.
Reduce the size of the new ice layer (Ctrl + T), flip it horizontally (Editing – Transforming – Flip Horizontal) and place it on the model’s lower body:
To the newly added ice layer, add adjustment layers with clipping masks. To begin, add a correction layer Black and White (Black and White):
Now add an adjustment layer. Levels:
Result:
Step 5
Around the girl, add small chunks of ice. Go back to the iceberg image and select a small part of it. Copy (Ctrl + C) and paste (Ctrl + V) highlighted part of the iceberg in the working paper.
Rotate the ice layer and reduce it. (Ctrl + T). Apply a black and white adjustment layer to remove the color. Scatter layers of ice throughout the document.
Step 6
Add more ice to our design. Open here this ice texture and select its small part:
Copy (Ctrl + C) and paste (Ctrl + V) highlighted part in the working paper, reduce (Ctrl + T) and arrange as shown in the screenshot:
To this layer with ice, apply an adjustment layer Levels (clippings) with clipping mask:
Result:
Step 7
Go back to the ice texture that was used in step 6 and the tool Polygonal Lasso 
(polygon Lasso tool) select part:
Copy (Ctrl + C) and paste (Ctrl + V) selected part in working paper and apply adjustment layer Levels (levels).
Arrange the added layer with ice as shown in the screenshot (make sure that this layer is in the Layers palette under the model layer).
Duplicate this ice layer (Ctrl + J) and place duplicates as shown below:
You can use the special brush to add the effect of ice around the newly added layers with ice (find such a brush yourself on the Internet).
Using the same brush, add a scattering of ice on the right side of the girl, around other layers of ice:
Result:
Step 8
As a final touch, paint the hair with a brush. (AT) and tool Pen 
(Pen Tool). In this video you can see how to draw hair in Photoshop:
Video
Also, draw a light effect on your hands – this can be done with a white brush with soft edges, and then shaped using the command Warp tool.
Final result:
