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!

Well done, nice result. The hand image is from a it less quality than the coffee cup, but that's a nitpick. Good luck!

Yeah, I might (dive in that is). Nicely done, good luck.

Nice... I think it would be much better if the "... wouldn't you?" was curved to match the curvature of the cup... and yes I'll have one... long black please

Yes, the hand was a bit less quality than the cup...I did actually try to even it up a bit, by adding some 'noise' to the cup image, but didn't want to add too much and spoil *that* image!

Have gone ahead and curved the text to the cup. I had pondered over this at the start, but had decided against it, for some reason. But as it's been mentioned, perhaps I should have gone that way to begin with. Any better, you think?

Nice job! I like the shadow the wrist and hand are casting on the surface of the coffee. My only thought is that the droplets on the hand could be shaded a dark brownish color to help realism.

EDIT: I think it looks better...but perhaps not all need to be the same brown. Vary it up a bit since light refracts differently at different angles. Sorry to nitpick with all these suggestions...just like the image and would like to see it do well.

very very nice work...gl

Have just tweaked the droplets to a brownier/tanner colour on the hand, I hope, to better effect.

Oddly, the coffee doesn't appear toooo dark on the skin in real life (my coffee, anyway - just tried it!), but is darker than previously as in retrospect I agreed - either the drops were too light, or it was a very weak cuppa!

Very nice work on this, Always love the Mary Poppins Bag effect, reminds me when she pulls the lamp out of the bag and in this case you can pull the Person out of the cup

very nice work, love the idea. Only thing I would have suggested (if I would have seen this in time ) is to lessen that pinkish look on the fingers, to try to blend it more in the rest of the image. Cool stuff!

Best entry IMO, great job.

Congrats, well done

congratulations...

Congrats!!

congratulations...

Thanks, everyone, for the congrats, the help and the votes!