It is exactly the same - just switch the texture and the image in the original instructions.
Here are the new instructions with the image and texture flipped.
Let’s get started. 1. Open the image and the texture in photoshop elements. 2. On which ever image is larger, press Ctrl/CMD+a to select all and then Ctrl/CMD+c to copy it. 3. This image can now be closed. 4. On the open image, press Ctrl/CMD+v to paste it. You should now have an image with two layers. Use Transform (Ctrl/CMD+t) to resize the newly added layer to fit as needed. 5. At this point make sure your Texture layer is above the Image layer. Click and drag to restack them – Remember to turn off the lock on the background if you need to move it above the other layer. 6. Turn off the eye on your Texture Layer. 7. Duplicate the Image layer (Ctrl/CMD+j) 8. Make sure the duplicated Image layer is selected. 9. Press d on the keyboard to set your colors to their default. 10. Go to Filter>Adjustments>Threshold. Your image should now be black and white on screen. This will be used as the layer mask on the image to allow the texture to show thru. Adjust the Threshold slider at the bottom of the screen – keeping in mind that anywhere that you see black the Image will show thru. 11. Turn on the eye on the Texture layer and add a layer mask to this layer. 12. Select the black and white Threshold layer that you created and press Ctrl/CMD+a to select all and then Ctrl/CMD+c to copy it. 13. Turn off the eye on this layer. 14. Alt/Option click on the layer mask on the Texture layer and when the blank white screen shows, press Ctrl/CMD+v to paste it. 15. Alt/Option click on the layer mask on the Texture layer. The Image should now show thru and you can delete the black and white Threshold layer that you created. 16. You can now add Styles (Bevels, Drop Shadow, etc.) to the Texture layer. 17. DONE!
Sepiana - I love what you did to the truck. Margaret - Another great take on this effect. Lillias - I am very glad that you found the second approach useful. It looks like the Threshold filter created a detailed mask, based on the tree. A wonderful image!