this is very well done... but you still need to do some subtle blending.. just for higher vote factors.. the overall image is just wonderful.. good luck author

wonderful improvements.. just refinements that help in voting.. but your imagination would work in crepe paper in grape juice.. LOL.. good job author..and good luck

Thank you, GolemAura, You were so smart that I have just fixed, as you suggested.

Try a displacement map and less opacity on the white areas...

this looks very pasted on theres no shapes and form in the layer with the cow skin, try taking one part of the cowskin and use warp to form one part of the body, then do the next etc etc till you have all parts done and then make a displacement map... ill think it will look a lot more realistic

he he, it looks like someone spilled cow milk on him---sorry. good try though-- better than I can do.