We will be using the arms and body in two moves, so we need to duplicate the
arms and body.  I grouped the layers for the whole image together. 

click on the clone icon. Click on the body image.
Right click to select an area to be cloned. Left click to 
paint the area under the arms so it looks like the body is there.

Now click on the arm layer, eraser this setting.

We need to erase around the arm. Look at the following images to see what I mean.

Do this with both arm layers. If you have any white spots...erase those too.

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