The idea here is to make the floor fade away as though it’s an infinite background. We’ll be using a quick mask to do that. Hit Q to enter the Quick Mask mode and select the Gradient Tool (E). Create a gradient starting close to the bottom and going to the centre of the document. The red area in the quick mask mode is the part that will be shown; the transparent area will be hidden. When you’re happy with it, hit Q again and the quick mask will be transformed to a marquee selection. Then go to Layer > Layer Mask > Reveal Selection.
For the bottle, we’ll be using an image from iStockphoto.com, which you can buy for a small cost from tinyurl.com/bzs9p7. The image already has a clipping path; import it into the document.
To create the frozen-bottle effect, we need to create a brush that will give us a frosted effect. To do that repeat the same filter we used for the floor. Add a new layer and fill it with white, then go to Filter > Pixelate > Mezzotint. Select the Elliptical Marquee tool (M) and change the feather option to 50 pixels, then create an elliptical selection and go to Edit > Define Brush Preset. Rename the brush to ‘Frosted’.