This tutorial gets your picture from this:

To this:

1. Firstly open the picture you want into a psd or png.
2. Get the
Polygonal lasso tool (if the background is diffent coloured) and cut round the person
carefully. Its best too zoom in. Then press delte.
3. Or if the background is the same colour just use the
marquee tool and click on the background and press delete.
4. Done!