using masking, clone stamp and patch tool, removed the horns and dropped the top of the head down
step 2 of 5
went back to the original image, duplicated the left horn onto a new layer. Flipped it, masked the background
step 3 of 5
made a cutout of the cow
step 4 of 5
put the cow back on the BG on a new layer,add an outer glow effect
step 5 of 5
duplicated the layer with the glow. On the top glow layer used a soft brush at a low opacity to mask out along the jawline, around the ear and anywhere that needed highlights. Added a gradient overly layer, with the blend mode set to softlight, to just the cow. Made some colour adjustments to the back ground, added a lens flare, some small tweeks