The Christmas tree in the upper left corner is the neutral exposure of the Christmas tree. I shot 4 more photos at 1 stop increments under/over exposing (2 under and 2 over). All 5 images of the Christmas tree were then used to create an HDR image using Photoshop CS5 merge to HDR. The image of the dog was selected and the dog was extracted using the quick select tool in Photoshop CS5. The dog was placed in a new layer as a smart object and resized to appear as the proper size compared to the tree and other elements. I used a soft blur brush to "smooth" the edges of the dog to make her appear more "normal" to the tree layer. Text was then added using the text tool. The layers were merged together and then saved as a single file.

The photos here were resized to fit the before and after photos. Here is the link to the finished product.

http://photoguyinmo.zenfolio.com/p209933350/e39cadb7a