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My quickest method is to outline the area you want to x-ray and add a layer via copy. This places a duplicate of the chosen are on top of the original image, meaning you can delete it and start again if you fuck up. After that, it's just a process of a fucking around with the brightness/contrast and colour depth settings until you get as close as you can to see-through
Cloning out bra straps and the edges of clothing aids the illusion, if possibe