Two ladies are sitting together talking & drinking tea , in background there is a blue color room . How we create this picture in Photoshop?

First way :

1- search google images for keywords: two ladies drinking... as required

2- search google images for keywords : blue room

3- Insert both images on photoshop.

4- Mark and crop precisely the two ladies and insert them in the blue room image.

5- Resize the image of the two ladies if needed.

Second way:

1- Search google images with keywords: two ladies blue room :)

take any picture ,..just change the color of the walls..

You have to work on multiple layers

1) first layer as background colour blue

2) insert the picture of two ladies in second layer

3) cut everthing except the desired picture from second layer

4) once done, save as JPG file that will merge all the layers as a single picture.