Additional source -- picture of cat from Flickr, author Stewf.
Picture of milk splash is my own.
Thank you guys for advises. I fixed milk stream and puddle -- canceled layer effects, made cat bit bigger. Also fixed some small bloops, that didn't see yesterday.

I was surprised that no one else has done this one yet. It was my second idea. I won't tell you my first, because I might still do it.

The photo in the last step of my guide is my own.

Two Photos blended and some shadows added....had a hard time getting the shadows right, so any help in that area is greatly appreciated!!