Animating thrilling ice sledge

Start by opening an image of a man riding ice bike.

Create selection of the man and bike using polygon lasso tool. Press Ctrl+J to copy paste the selection in a new layer.
Hide the layer. Select the background layer. Clone the area using clone stamp tool.

Unhide the hidden layer. Rotate and place as shown.
Select the background layer. Create selection as shown in the image below. Press Ctrl+J to copy paste the selection in a new layer. Let's call this layer "ice track".
Double click the layer to open layer style window. Apply settings as shown.

 

Click add vector mask button from the bottom of the layer palette.
Create a new layer. Using brush tool create some snow flakes as shown.
Similarly create another layer and create snow flake in different directions.
Open animation window. For the first frame move the man and bike towards right. Let the mask of "ice track" layer hide every thing beneath it. Also move the two ice layers towards the right.
Duplicate layer. Move the man and bike towards left. Move the mask of "ice track" layer to reveal every thing beneath it. Also move the two ice layers towards the left.

 

Click tween button from animation window. Apply settings as shown.

 

Now select each frame and hide/unhide the snow layers alternately.

 

Press Ctrl+Alt+Shift+S to save an optimized animated GIF.