Cut some bits out from the main source. For the body i selected some fur then duplicated it and blended, then did it again and flipped, joined and blended. Then i used warp to shape it.
step 2 of 9
Shaping the beak from the cats nose.
step 3 of 9
Adjusting the colours of the eyes.
step 4 of 9
Doing the top of the head, much the same as the body.
step 5 of 9
step 6 of 9
duplicate the body then trim
step 7 of 9
step 8 of 9
Import the window. My own stock
step 9 of 9
duplicate image, put owl in. Trim into window.Crop image. Use poster filter.