I took the rightmost chair and turned it into a booth but doing a bit of cutting.
step 2 of 8
Added an alley wall as a background.
step 3 of 8
Using a picture of a smiling buisnessman, I had him beheaded and behanded and placed behind the booth.
step 4 of 8
Added some shadow by first using a transparent brush, then touch-ups with the burn tool.
step 5 of 8
Muhahaha!! Shark time!! The shark head is added.
step 6 of 8
Added the playing cards, his right fin, and some more shadow. I copied the top half of the cuff and added beneath it with some brush cloning for a cylinder-like effect.
Three kings lie open on the table, but he seems to have slipped an ace under his sleeve...
step 7 of 8
Added left fin, left cuff tube, and a bit more overall shadow. A spotlight is added, shing down from the top-right.
step 8 of 8
It's complete! I tweaked the shadows here a bit to fit the whole image better.