If you search it there are plenty of tut's on how to do it and also some actions that do it for you.
You just have to select the right kind of photograph that will work.
As said it's a type of double exposure with masking applied - background image is the landscape which has a mask applied to make it into the 'human shape'. The top layer looks to have a gradient fade applied as well as just the opacity needed for dual layer.
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