nice idea -- making of the bear needs work -- no detail of the fur on the edges -- you may need to try a different masking technique -- try searching the sites tutorial for masking -- there are several very good ones to try

author.. if you go back in to the image and go to the BEAR layer and start smudging the edges into hairs (the settings are usually around 45 % with a very small soft brush you can make the image more fluffy and believable... IMHO... overall image is very interesting.. good luck

Nicely done! Best of luck!