Pasted fish image and used the pick tool set to free to shape the face to fit the cactus. Oh yea, forst thing I did was to mirror the image. Next erased all areas of the fish and made sure to lower the opcaity as I got closer to the stem. Used the lasso tool to pick some of the spikes. Copied and pasted. Arranged them where I wanted and erased slightly at the bottom. Added drop shadows. Next added in the whale tale by a simple copy and paste as a new layer. erased areas. Added in a new sky and changed blend mode to overlay. Added in the Flaming Pears Flood tool and erased slightly the horizon to blend it in