STEPS
1. Get pictures from above
2. Crop out wings to fit the penguin (you should copy as the penguin's poportions are different)
3.Crop out Batman's head and belt and place them accordingly
4.Crop out snow leopard tail and put it under the penguin's left arm
5. Crop out shoes
6. Fit the shoes properly under the penguin's feet (if there is any part of the feet showing, use clone stamp tool to cover it up using surroundings)
6. Color balance all items to closely resemble the penguin's colors
7. Use the burn tool under wi ngs to add shade for more realism
8. Watermark
9.Finished