very nice

very nice

Good work here. Don't really like the green/blue reflections, but clean job and good use with the source. Once again missing an interesting background, it wouldn't 'eat out' this kind of nice image..

The clothes on the dog still look a little flat.

Ididn't get it either.

Could have been much better blended.

Great use of the source I love the detail on the helmet part.

Totally love this

I'm a sucker for seals. This is cute!

its look better now

Nice

Add some hands and this will be better...

It reminds me a samurai...

Awesome work...great idea...

The headwork is really awesome...Great creativity....

awesome 'headwork.' a little anatomic problems... ( that doesnt affects the work) try to give different postures for the hands... and give a palm.. rest is very welldone!

Cool work....

Didnt get the overall concept of you imagination but its a nice work....

The blend doesnt look very good....but a nice try....

cool

he looks very undernourished

yeah. so the seagull built a replica of himself in the sand and the sea lion is bringing him flowers because of it? i don't quite get it

awwww that is so cute

This is so cute...maybe make him hold seaweed in his mouth :P lol

problem is lotus doesn't grow on the sea, you can use a coral, maybe better. I like your idea. GL!

It was better before editing...now is to much bluer at some parts....

Maybe ,lol, add some shadows to the clothes

Fix up your shadows, maybe add some blur to them and play around to see where they would fall exactly GL

Nice idea GL

The colors are nice, but the shadows don work for me. Right now they make the image flat, not sure if that's what you want. Good luck!

good idea....

Super creative.......Good Luck Author.

Looks like you need more practice with free transform.

Great use of the source.

I agree with CMYK..overall, great idea..

also looks like something bit a chunk from his head.

ribs are perfect... but shoulder bar and head is not perfect. may be it needs a darker shade at the back ground behind the head. If u work on thease it will be an awesome work... Good luck..

seems to me that skulll is over blurred... still good work!

lol

looks a tad flat methinks?

Very good idea hey..GL

agrees with adding skull features.

very cool work!

Good work...But the guy has become a bit out of focus....Shows movement but yet the overall image is not in great focus..

Would be better to add some rock texture to the feet...

Superb Creativity.......

There is a refraction in the wings added to the guy....and the guy looks flat as well...

great idea and very nice work...maybe to add more curves at the flying towels...

Nice idea and work both...

Try to give some skull features to the head.