downloaded this picture from pxleyes/stock. thanks to CODYBEAR.
step 2 of 3
with pen tool made a selection of the face of the dog.
step 3 of 3
then with eraser tool with low opacity erased all the borders of the face. and then put on the african man and used transform to adjust the eyes. then used levels, hue & sat to make a blend with the two faces. copied the ears in diferent layers and put them a little above the original ears. and used clone tool to erase the original ears.