I started with the cows face. Added the alligators face over the cow and erased the eyes and nose.
step 2 of 3
I took more parts from the alligators and added them onto the cow. Distort, skew, perspective etc.. to get them to look right and kind of follow the underlaying muscles of the cow.
step 3 of 3
Added in the smaller details of the cow with the smaller scales of the alligators. More distorting of the scales, shading dodge/burn, warping etc..