The author of the example is Ornelli. You can see the gallery of her works at www.monkado.com/ornelligraphic.
She used Adobe Photoshop CS and AKVIS Chameleon Plug-in.
Below is the step-by-step instructions to create a photo collage. You can use the tutorial to create a greeting card for your relatives and friends.
Step 1. Open in Adobe Photoshop the following photos: a sea view that will serve as a background for the photo collage, a school of dolphins and a girl with a flower.
Step 2. Select the dolphins with the water around them using the Lasso tool.
Step 3. Copy the selected part of the image by calling AKVIS -> Chameleon -> Grab Fragment from the Filter menu.
Activate the image of the sea view and call AKVIS -> Chameleon -> Make Collage from the Filter menu. The AKVIS Chameleon plug-in window will appear. Select Chameleon mode from the Settings Panel.
Step 4. Reduce the size of the dolphins and position them in the sea view with the Transform tool
from the Toolbox.
Step 5. Press the button to start the collage creation process. The result will appear in the After tab. Press the button to apply the collage to the image.
Step 6. Activate the photo of the girl and select her with the tool Lasso.
Step 7. Copy the selection by calling AKVIS -> Chameleon -> Grab Fragment from the Filter menu.
Step 8. Activate the background image and call AKVIS -> Chameleon -> Make Collage. Select Chameleon mode from the drop-down menu of the Settings Panel.
Step 9. Find the right place for the girl with the Transform tool from the Toolbox.
Step 10. Press the button to create the collage. The result will appear in the After tab. Press the button to apply the collage to the image.
from the Toolbox.
to start the collage creation process. The result will appear in the After tab. Press the button 
to apply the collage to the image.
— A Greeting Card