Thank you. It's very simple, you just draw out simple lines and use them as cutting shapes. The result really just depends on the photo you use. Draw out the lines in one layer, outlineselect them and hide the layer. Select your photo layer and press ctrl+J (or copy and paste the selection). Move the new cutout layer slightly to the side and voila! I've also gone in and erased here and there with a softbrush to sortof fold it more into the tree, but as I said the result depends on the photo.