Equipment: Tripod, DSLR Camera, Photoshop
Step 1: Think of an interesting idea and research some locations that will enhance the image, take your time with the creative process.
Step 2: Mount the camera on to a tripod and set the cameras exposure from taking a light reeding. If in doubt then put the camera on to aperture priority (A or AV) and set the aperture to F11.
Step 3: Take a picture of nothing but the scene, take several to be sure you have the best angle and light. Once happy keep the camera in the same position and don't move it. This is the first image that will be used later to help create the levitation image.
Image 1 - Scene only
Step 4: Now place the stool or what ever your using for support in the scene, along with the main subject or object you want to photograph . You may have more than one person or object in the picture, if so place them all in the scene at the same time.
Step 5: Take the picture, take as many as you need to, but remember don't move the camera or tripod.
Image 2 - Scene with model and props
1. Open Photoshop
2. Go to File / Open and open both images
3. Select the first image and press cmd A then cmd C
4. Go to the second image and press cmd V
5. If you cant see the Layers pallet go to Window / Layers
6. Use the Move tool to line the images up, the very top tool (Use the eye on the Layers pallet to make sure they are aligned)
7. Select Layer 1 and then select the Eraser Tool, set the Hardness to 0 (This can be seen at the top)
8. Erase the objects that are supporting the model or object, be carful, zoom in and take your time.
9. If there are obvious differences with the pictures when erasing this is due to shadows that have appeared in the second image. To adjust this go to Image / Adjustments / Brightness & Contrast. Take the Brightness down until it matches.
10. Make any other adjustments needed such as Colour etc
See this video for a visual step by step reference: https://www.youtube.com/watch?v=ChJCeTSBWCg