I cut out the contest source fly mainly by selecting it with color range and adjust it to a suitable mask. Hue and color was changed to make look more lifeless and fit better with the ice.

Andy Hares ice source was simply masked with a contrast color channel and a brush. Changed the colors to fit the fly.

I placed the fly in the ice and made a selection of the fly layer. I feathered it about 50pxl and used the wave filter to simulate some refraction. I also used the spherize filter vertically to add some effect.

I then color selected the highlights in a high contrast layer and placed it in front of the fly to make it disappear in the ice. I then copied the wing and the head on top to make these areas evolve. Single hairs and legs were evolved by free hand erasing the top ice layer.

Some minor color adjustment on edges and such (for example the wing) was also made.

The fly in ice was added to Jaspers. hand source image. The original ice in the image was erased and the finger was simply cut/paste/erased to be seen roughly through the ice.

The thumb was quickmasked and fitted on the top of the layers to cover the fly and ice.

Halo parts were removed and contours were fixed with the burn tool on highligts.

The rest was just fine tuning and color/level/contrast adjusting to make the parts fit together better.