took the skin off the horse (source2) and placed over the cow (source1)
step 2 of 4
used puppet warp to cover the area on cow then cloned skin from cow over edges with dodge and burn to smooth
step 3 of 4
took copy of skin from cow and using puppet tool manipulated to lool like piece of material. placed that image over the horn and took copy of ear to place in front
step 4 of 4
once got everything in place started used filters for lighting and dodge, sponge and burn to create shadow effect on body of skin aswell as rest of image