1. Google provides you with images of latex dresses.
2. Make a selection of part of the dress and copy/paste it on your image. It is now on a separate layer. You can move it to the right place.
3. Each layer you have to deform to make it fit over the part of your image. On a layer mask you have to paint off with a soft brush what you don't need.
4. Blending each layer of the body parts is achieved with the curves tool.
To achieve a good result you have to practice many hours. So don't be disappointed! Try again and again.
Good luck.
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