This is what you get when flipped and merged together
step 4 of 12
erase some of the chin with eraser tool
step 5 of 12
make copy and bring into liquify and bloat to make eyes
step 6 of 12
shape to make eyes then place above your non bloated copy
step 7 of 12
add some teeth and from original and do some cutting and cloning
step 8 of 12
Bring in a copy of the clipped skull and warp teeth for your neck
step 9 of 12
once you have close cut the teeth warp to shape skinny neck
step 10 of 12
for the body bring in copy of skull and play around with warping then you will have to liquify a bit
step 11 of 12
Put all the elements together and there is your creature. of course you will have to do some cloning and cleaning it up.
step 12 of 12
for the background you will have to rotate image and do some cloning to fill in the empty spots. Play with the levels and color to get the effect and then lens flair aaand a mask to control your light.