1. Open the image processing software, then click the file menu and select the open option to open the image file to be spliced.

2. Find the Layers tab in the software interface, then right-click the background layer and select the New Layer option.

3. On the new layer, use the screenshot tool or the clipping tool to cut the required part and copy it to the new layer.

4. Drag and drop the newly created layer, move it to the target position, and adjust the size and rotation angle as needed.

5. After adjusting all the layers, click the File menu and select the Save or Save As option to save it as a new picture in PNG or JPG format.