i love how many little touches there are, the expression on his face is perfect, and the little face on his clothes, and even the writing on the toilet paper holder. funniest picture on here yet. high mark good luck

Very nice!!! hahah

thanks for the teaching link, i said my opinion on your entry because of your unnecessary second comment on my entry which i'm wondering why have you removed it?!!!

hahaha.... very funny. nice work

relly, seal is too sweet to eat!

Wonderful wicked idea & work super stuff

ha ha very cool. I love the look on his face

I just love this. very sharp, original and funny. Well done.

very funny LOL

perfect

very funny one & nicely blended ... good job author & GL

This is wickedly funny. You even thought to change the eyes on the shirt. Great job, author.

.. luv the expression

OMG.. this would even make a super hard liberal giggle... (they're going to take away my ACLU card away from me.. because I would definately have this framed and put in my guest bathroom LOLOLOLOLLOLOL

This is great!! especially his eyes xD

haha very good!

LoL... Nicely Done... Expression is a msut see here lol...

Very funny, well done

I just love the look on his face, well done and good luck

this idaer is dominant

Creative idea would expect the bubblegum to have a bit more transparency to it tho...

disturbingly funny.. I don't even wanna KNOW how one would start to make chewing gum meat.. EEEPPP.. very excellent job author

LOL! I remember this one! Nice! Good luck!

Great idea!! Good job!!

cute

good idea and good job

nice neon effect

Neon signs are all one length of glass tubing. I don't get what's making the red glow at top...Other than that, it's pretty good, especially the glows.

eheh funny one!!!! May be some noise on the glow?

Looks Good......G/J Author....G/L.

lol good work

Author..this really should be made into a TUTORIAL.. excellent work.. good luck

great looks so real and great sbs

awesome image author !

how so cute, good job author

Edit: i'm afraid this entry is off theme author, sorry to say that, its cute but contest goal says:Select 2 or more different animals that are naturally enemies , i never heard that seals and penguins are enemies

I don't know why, but i really like this one. It makes me smile!

amazing friendship!

Congraaaats ... Nicely done!

good entry

Congrats!!

Congrats

Congratulations for 2nd

awwwwwwww

Nice !

very nice!!

nice! i like it!

love is in the water

too cute

It's an AWESOME image, but it feels like the fin should be a little bigger. I'm not saying you shoul change it because i saw how much work you put in it on the step by step guide, it's just my point of view. Good luck!!!

So cute, very nice work author . Listen to RickLaMesa .