Before
After
Summary
First I had to pick two pictures. I made sure I chose images with animals that had similar color and that were both facing the same direction. I used the Lasso to take the raccoons head and place it over the wolfs head. To make it look more realistic, I had to blend it. I selected the neck of the wolf using the Quick Selection Tool, then used Quick Mask/Refine Edge, and then changed up the feathering. This blended it with the layer with the raccoons head. I then made a separate layer, where I made whiskers. I had to make new whiskers because I cut them of while using the Lasso Tool.
Abraham’s Blog 