For some added in-between action, we want to make 2 more positions for our golfer. Duplicate the BODY layer. [Right click layer button, select Duplicate]
Select ARMS layer and duplicate that also. You should have 2 each of BODY and ARMS.
With the first ARMS layer selected, select Image > Free Rotate. In the dialog box, check Left and Free, enter 30 in the box. Make sure All Layers is UNchecked.
With the COPY OF ARMS layer selected, select Image > Free Rotate. In the dialog box, check Left and Free, enter 60 in the box.
Hide visibility for ALL layers except for 1 BODY layer and 1 ARMS layer.
Use the Mover tool to position arm onto body so that shoulders line up (making sure end of golf club stays inside canvas area).
You'll notice that part of his right arm is in front of the body. That's not physically possible! ;-) We must erase that part of image so most of right arm looks hidden behind body (his right, our left -- see red circle in example image). Zoom in close and erase this overlap.
Then select Right click Merge > Merge Visible
Hide visibility for ALL layers except for the other layer named BODY and the other ARM.
Repeat above steps to position arm #2 on body #2. You'll also have to erase the small bit of right arm that is in front of body #2.
Select Right click Merge > Merge Visible.