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This is a tutorial aimed at beginner and intermediate morphers who have some basic experience using photoshop and are comfortable using layers, brushes, and vectors. Be sure to click on the attachments for each step to view them full size!

In this tutorial we will go over techniques to create a morph using just the transform tool, warp tool, and well as layer masks. We'll save other techniques such as utilizing the liquify filter, layer shadow blending, the clone tool, and quick masks for another time.

*Note: This is a repost since the photos from the old tutorial were lost when the server crashed as suggested by Palomine.

Step 1)
Here we have our starting image of Ourei Harada. Since she's already quite busty we don't have to worry about giving her more volume for the purposes of this tutorial.

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Step 2)
Utilizing the Marquee tool (Shortcut key: m) we'll drag a selection area from just above the neck to just below the bust. Copy and paste this selection to a new layer (creating layer 2).

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Step 3)
Activate layer 2 and decrease the image opacity to around 80%. With layer 2 still active, activate Free Transform (edit->Free Transform) (shortcut key: apple-T).

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Step 4)
Adjust the reference point location to the center top (the grid of square boxes) and then turn on the option to maintain the aspect ratio (the chain link icon).

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Step 5)
Adjust the scale of the transform to about 118% and commit the transformation by pressing the check box (shortcut key: enter).

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Step 6)
Now we will adjust the top of the selection so that the straps of the clothing are aligned. Feel free to adjust the opacity of the layer as needed during this step

Activate Warp Transform (edit->Transform->Warp).

First drag the square block on the top right leftward until the ends of the straps on the shoulder and neck are aligned.

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Step 7)
Next, Drag the square block on the right hand side downwards and to the left so that the shoulders of the two layers overlap.

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Step 8 ) (Optional)
To add a little bit more fullness to the bust drag the Circular handles on the bottom outwards and slightly down. Commit the transformation by pressing the check box (shortcut key: enter).

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Step 9)
Duplicate Layer 2 (Layer ->Duplicate Layer...) and press okay at the dialogue screen. Adjust the opacity of Layer 2 to around 60%. Click on Layer 2 copy, make it active, and make sure it's opacity is set to 90%.

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Step 10)
Create a vector mask (Layer->Vector Mask->Hide all). And click on the newly created black sub-layer to the left of the thumbnail of Layer 2 Copy.

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Step 11)
Using the Pen Tool (shortcut key: P) trace a rough outline around the portion of the bust that we want to show. Wherever we want a clean gradually sloping cut such as on the bra strap and the underside of the bust pay special attention. Remember it is always better to stay a pixel or two inside the what you want rather than outside.

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Step 12)
When you've finished creating your vector outline we'll now focus on further blending using a layer mask.

Create a layer mask (Layer->Layer Mask->Reveal All). With the Layer mask active activate the brush tool and set the hardness to zero (right-click to bring up the brush palette shortcut menu).

Reset your color palette to black and white by pressing d.

In a layer mask, everything painted white will cause it to be shown, and things painted black will be hidden. Note that you won't actually see black or white anywhere except for in the Layer thumbnail. On the actual picture you see the layer being hidden and revealed.

Press x to quickly switch between black and white.

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Step 13)
Adjust Layer 2 Copy's opacity to about 80% and begin to hide the misaligned face by painting it with a black brush.

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Step 13) (continued)
The result after blending the face and neck.

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Step 14)
Adjust Layer 2 Copy's opacity to 100% and focus on blending the clothing and upper chest. Remember, if you make a mistake and hide something you can press X repaint over the mistake and make it appear again.