First, pick a photograph containing an element that's striking and good for bringing out as a central object in the picture.

The one I'm using today is this one.


And I'm working on it with PhotoshopCS.


I realised not all compositions of photographs make this criteria, because if the chosen object is too centralised and jarring, the final product loses the subtle touch. And there are other factors.. Etc..

Using the Filter>Extract tool, cut out the chosen element from the photograph.


Open a [U]new file[\U].
It doesn't matter what size it is, as long as the Background = Transparent.

Drag the extracted element onto the new file.
It should look similar to this.


Return to the [U]original file[U] and press [B[Ctrl+Z[/B] to take a step backward so you get the original photograph back.

Use Image>Mode>Grayscale to discard the color properties in the original photograph.


For the next step, put it back to RGB mode by using the Image>Mode>RGB Scale. The photograph should still remain b/w.

Then, drag the extracted element from the new file back on the original photograph.


The final product...