Very creative idea! It looks very realistic. Good luck

I don't think, that you can use this source. Don't google images! Instead have a look at the top of the page and click the "resources"-tab. There you find a lot of pages with usable sources.

very clever and different.. Hope this is allowed.. the work is really nice

great idea! looks great! good thing there are a lot of stock images of cups out there

great entry i think it looks real, i like the shading on the cow good work here author!

should have masked it out better.... try re-doing this with the pen tool. your lines will be much smoother, the magic wand tool, or quick selection makes it choppy like this.

cup was cc so i changed the source.

Author, please remove your signature. Entries are supposed to be anonymous.

the new image.. the brushes need the edges cleaned and lighting to match the rest of the picture.. still in the same feel of the original submission.. cc will bite you in the rump every time

i agree with golem.. you should work on those brushes more

thx for the observations i will work more on them

You may also want to a some shadow for the brushes

Just something on CC author: CC means Creative Commens, those are images you are allowed to use overhere it's the copyrighted sources (©) you can't use

Nice blending of the cow on the cup, it has the right curve and the shadows look OK too

nice idea . a little work on the shadows etc would improve. GL