The following tutorial will show you how to do such effect, all equipment that you need just digital camera, tripod and remote control as an additional complement if you want to take your own picture.
Looking for a place that you think is great for taking a shoot
Do some test whether the light is good or not, place the camera with a tripod and star taking pictures. The first picture you take without involving the people in it, or we refer as a blank image, the second picture you took with person involved in it, it is advisable to use the remote control to avoid a camera shake on tripod because the first and second picture should be in the same position with the same camera settings.(read Setting the Camera Aperture )
Take some shooting
Take some shoot at a different place and form of levitation that you like or you thinks good.Edit all images in photoshop
Import them/open them in photoshop. open your Blank shot. Then open the shot you want to use or your best ‘second’ shot. Copy the ‘second’ shot (ie the one with you standing on the object/holding the object). To do this hit (Ctrl +A/Cmd+A) and then paste into the first/blank shot (Ctrl +V/Cmd+V). You will see the two images in your layers pallette. Then ensure the ‘second shot’ is highlighted in the layers pallette (it will be pale blue to show it’s selected). Just under the layers is a small ‘layers mask icon’ – it’s a rectangle with a circle in it. Then chose quite a large soft edged brush (I would recommend a 100 to start with) and ‘delete’ the bits you don’t want by simply dragging the brush over it. You will see the background coming through and the objects you don’t want disappearing. Do this gradually to erase the evidence of what you were standing on. (Screenshot below). You will need to adjust the brush to get to some of the smaller edges. Keep doing this until you are finished and voila you/or an object are floating.Now you can create a picture of human levitation using photoshop. The most important thing is make sure if the first image and second image has the same light, it will ease the process of editing in photoshop.
Watch video tutorial below