This is cool.

He's doing the Tango!

Gee Author, I'm not sure if a mod has warned you yet, but I think the image you used from Pixabay is actually an Illustration and are usually not allowed in contest...

But you could easily find a CC (creative common) photo of a man's chest to replace it. You might also might want to experiment with the warp tool to make the chest shape INTO the breast of the penguin. You got the color matching down well and a little finishing work could really make your vision pop. Good luck.

You should make a mirror for the human torso as the light from the penguin scene comes from the right.