Next comes the slightly tricky part. We have to transform the new rug to fit right over the old one exactly. Make sure Layer 1 is selected as in the example above, then choose Edit: Free Transform to rotate the rug and move it over on top of the old one. Once you are in Trandform Mode, set the angle to -26.8, the Height Skew to 36.9 and then push in the sides to match the edges of the rug. Note: these numbers are for the Back View. The front view will be different.