(1) Create a new file: 800*600, resolution 72, white background, color mode RGB.
(2) Create a new layer 1, select the material image you need, and press ctrl+c to copy and cut. Then go to layer 1 and ctrl+v to paste.
(3) Use the magic wand tool to click on the blank area of the material image on layer 1. A marquee will appear in the blank area. Then, we press the delete key in the marquee area to delete. In this way, we can achieve a simple cutout with a solid color background.
(4) Next, open the material picture of the high-rise building and drag it to the bottom of layer 1. Our final rendering is as follows: