Final Image
Step 1
Open the pic.
Step 2
Create New Layer. Shift+ Ctrl+ N
Step 3
At same layer, go to Rectangular Marquee Tool create half rectangle at the pic. Like this. And then go to Paint Bucket Tool to colorize with black color
Ctrl+ D to select another area
Step 4
Go to Rectangular Marquee Tool. Create a new rectangle like this:
then, Go to Edit> Clear
Step 5
At the same layer, click Edit> Transform> Distort. Adjust the frame size.
Step 6
Go to Eraser tool. Erase the line. Like this:
Step 7
Go to frog pic layer. Erase at the area around the frog body
Finish and Good Luck