Duplicate (Layer >>> Duplicate Layer) your image twice.
Select the top layer and go to Filter >>> Liquify or Shift+Ctrl+X
On the left side of your screen make sure this button is selected:
On the right side of your screen under Tool Options make your settings match mine: Brush Size: 100 Brush Density: 50 Brush Pressure: 100
and if you're using a pen tablet uncheck Stylus Pressure
Click on your image and randomly drag your mouse around until the picture is completely warped.
You want the edges to be completely covered. If you see any transparent background like this, that's a big no no and you'll need to cover it up:
Click OK.
Turn the visibility of this layer off by clicking this button:
Select your second layer (the layer we didn't liquify) and set it to Overlay.
Now what we want to do on this layer is erase everything but our main subject (which in this case is Emma).
It should look like this when you're done:
Turn the visibility of this layer off and the visibility of our liquified layer back on.
Set the liquified layer to Overlay.
Now on this layer we want to erase only our main subject.
It should look like this when you're done:
Turn the visibility of the second layer back on.
Here's the result!