Creating Flying Butterflies

Start by applying a gradient to the background.

Insert a butterfly cutout. Duplicate the layer and hide it.

Create left wing selection and press Ctrl+Shift+J to cut and paste in new layer.
Similarly create right wing cutout and paste in new layer.
Select the left wing and press Ctrl+T. Right click the layer and select distort.

Adjust the nodes to get this shape.

Similarly distort the right wing.
Select all three layers of butterfly and press Ctrl+E to merge. Unhide the hidden butterfly layer. Select both butterfly layers and scale down.
Create some duplicate of both the layers and place as shown in the image below.
Open animation window. For the first frame adjust the elements as shown in the image below.
Duplicate frame and follow along the images to hide or unhide elements.

Adjust delay duration of frames as shown in the shot below.

Press play button to preview the animation. Optionally you can add more butterflies .
Press Ctrl+Alt+Shift+S to save an optimized animated GIF.