Isn't she Darling!
Any full image like this will work.
Here is the M.E. Doll I used from Jazzl's group.
Open a large image, I usually work with a 500x500 size.
It's easier to size down than up.
Drag or copy and paste your doll to the new image.
Close the original.
Duplicate the layer.
X out layer 1
Using the magic lasso icon, trace around her legs as shown.
Click ON her legs to select them.
You now have a floating section as shown.
Add a new layer and drag under the floating section so the legs will be on it's own layer.
Drag the leg layer under the body layer as shown.
Click on the body layer and move it down over the legs as shown.