Lol funny entry :P great blending as well! Good luck.

Nice idea. I like the fact that the tree trunks have the same inclination as the man's body.
Just pay more attention to your masking. The man's edges seem transparent, at his legs there is a white rim, the donkey's head where it meets the sleeve looks transparent too. Also, do a better blend for the girl's head where she touches the donkey.

very funny

Yes, it is much better now. As a final touch you can add little shadow where the girl's hair meet the donkey's face. You can also use the smudge tool to add some hair there, so they look more natural.

Very good!