This document provides a tutorial to create a realistic break-apart effect in Photoshop. The tutorial uses debris brushes, a watercolor brush, layer blending, masks, and adjustments. Key steps include selecting the model, duplicating and masking layers to remove parts of the model, adding a black and white adjustment preserved with masking, using debris brushes on additional layers with masks to create the break apart effect, and painting a watercolor background. The final result is a realistic looking disintegrating effect on the model with a painted background.