Here is my first real attempt at an HDR image, taken from three shot with a 1.3+- exposure bracketing. The foreground is a bit blurry as the wind was moving the plants and I wasn't using a tripod, notes for next time.
After converting from the RAW files I arranged the three images as separate layers in Photoshop.
The layers where arranged as +1.3 exposure,normal,-1.3.
Then I added layer masks to the top two layers.
Painting on the top layer mask I removed the "burnt out" sections from the top layers so the correctly exposed section from the layer below showed through.
I repeated this again on the second layer.
I ran a low Gaussian blur on the layer masks to soften the edges of the masks to reduce the halo effect.
Then I merge each layer into the one below to create the finished image.