Okay, this is very very simple. For those who're just starting with PS.
I was asked to do this in English as well, so, here it is.
I'm so sorry for making you wait this much.
First, we open a new file:
File>New>400x200 px {you can choose the size you want}
We're going to use 2 photos for this banner. You resize them til you find what you want.
I picked these 2.
Now we copy and paste each one of them into the first file we've already created.
For this,
(in the photos)
Select > All
Edit > Copy
(and then in the first file)
Edit > Paste
We select the eraser tool from the tool box and then choose one of the SOFT ROUND brushes. Look at then in the image:
Now we have 2 alternatives. One of them would be to choose a soft round brush of a big size (maybe 65/100 pixels) and til the backgrounds get mixed. Or, we can choose a smaller sized soft round brush and zoom in to erase the whole background of one of the images (it has to be the one that is in the front.)
Alternative #1
Alternative #2
After you chose whichever you prefer, you have to make it a flatten image.
Layer > Flatten image
Of course you can add text, brushes, textures, change the colouring, etc to achieve the final result you want.
This would be mine:
Note: Keep in mind there are lots of ways to do this. I thought this was the easiest one, especially for those who're still not that familiar with Photoshop.
Hope it's useful !