I made a selection with the marquee tool and reversed the direction by pulling the image from the right side through the left side using the move tool. Used Ctr +J to put selection on new layer. I then used filter>distort>shear on the selection. Added a white outline. Added a drop shadow. Made my background image active and added a Hue/Saturation Adjustment layer. I coloized it a warm tan.
Made a selection of Giraffe's mouth area and put that on new top layer above the photo insertion. Got this idea from Beth's cute creations. Fun!