Let's Start :
Open the source files. Here mine is a blank coin and pre-cutted buddha image.


Now drag the image which you want to put on the coin. Here i draw the buddha image to the coin image, and adjust the image as in the below one


Now the fun part. Here we are going to merge the buddha image into the coin. Let check this

and apply these settings :)

then apply these layer settings :D

Uh! its over, Now the final image (but it is not perfect, it is just walkthrough)