This guide was made for entry: Otter In Contest: bird face
Original image
step 1 of 4
ofcourse i placed the otter
step 2 of 4
Placed the image over the head. changed the perspective to what i found good.
step 3 of 4
then i changed the colour of the feathers to a quite simular color of the otter's fur.
i used Hue/Saturation (Ctrl+U) and a little bit of Curve changing (Ctrl+M)
step 4 of 4
Then i blended it in a bit better. and made some of the whiskers come back over the feathers.