Used Puppet warp and size to make the second penguin

Thanks a lot to:
Marcus Ranum
http://mjranum-stock.deviantart.com/gallery/1854077#/d2f7kqy

PhotostockMarket
http://photostockmarket.deviantart.com/gallery/668833#/d10jv20

Senshistock
http://browse.deviantart.com/resources/?q=woman%20bikini#/d1wj9wu

And RedheadStock
http://redheadstock.deviantart.com/art/Flames-Fire-Photoshop-Brushes-17721488

For the flames, apart from the brushes, I followed this tutorial from RedheadStock:
http://redheadstock.deviantart.com/art/Creating-Realistic-Flames-62905959

Thanks to:

mjranum:
http://mjranum-stock.deviantart.com/

Arshad-Art-Concept:
http://arshad-art-concept.deviantart.com/

Brujo:
http://brujo.deviantart.com/

Thanks to the creative photographers for their beautiful art:
Marcus Ranum, aka mjranum (www.ranum.com) for the woman (Bathing Beauty -1)

justmeina for the man (Sit Left Leg Front)

tudorxrose for the background (Portchester Castle 45)

liquified the source image to change facial features slightly, colorized to change skintone, illustrated teeth and eyes and turned down the opacity to soften the layers....added the other 3 sources for final effect. Unfortunatly the full moon is not the lightsource couldn't quite work it.