Step 2. source photo isolated with quick select, neatened edges with eraser and resized
step 3 of 6
Step 3. Duplicated image, rotated 1 of them and used warp tool to lower the head
step 4 of 6
Step 4. Selected righthand portion of iceberg image so that I could "hide" right hand penguin
step 5 of 6
Step 5. Used polygon select tool to warp the ridge on righthand iceberg
step 6 of 6
Final step 6. Positioned righthand penguin, erased what part was "hidden" behind the iceberg. Then erased portion of iceberg to reveal backside of penguin