I need to be able to , on the coumpter, cut a hole in a picture and be able to see threw it?

Hears an example, in the movie 'Death becomes Her" Goldie Hawn has taken a drug to make her live forever. she gets shot woth a shot gun. it leaves a big round hole in her. You can see threw her. as she walks ,you can see the things behind her.I want to be able to do this with a picture on my coumpter.What program will let me do this. I've seen what i want done befor. but i haven't been able to find out ,myself how to do this.Help me please