Author you big Chicken...

It's HELL IF I KNOW.... (hehehe)

GREAT JOB!!! and this joke has been in our family forever.. and you captured it wonderfully

Maybe he's English and says Eliphino.. And you did a good job with the image too.

This joke _demands_ a link to this video http://www.youtube.com/watch?v=RCBn5J83Poc&feature=related. Recommended for *everyone* with a tiny little bit sense of humor.
Ontopic: looks quite freaky, well done . But maybe you can copy-paste a bit more from the elephant body to use as structure for on top of the body. Not all of it, just to dissolve the skin a tiny bit smoother (likely you need smething like overlay blend). Good luck!

Did as you suggested Wazowski - put overlay of elephant skin on back and then adjusted the saturation to make the colors blend better. I love the result! Thanks!

Aaaaaaaaaaaaaaaaaaaaaaaahahahahahahahahahahahaha!!!!
Well, English is not my first language, but after watching this video link from wazowski, and reading a comment from Drivenslush, i just laughed so hard that my stomach ached!!! hahahahaha One of the best!
But also the muppets make it hilarious! lol and lol and lol!

Ghostly cute! Nice effects.

But where are the birds ?

nice!

You are not new to PS, are you? I know it's too late to fix it but he angles of the vases are just a little out of proportion. They just look like they sit too high, but kudos to your creativity and still using the source. GL!