I color corrected the girl's image.
Then copy/pasted the squirrel image, Transform flip horizontal and resized.
Masked out the background, added a shadow and cloned in a hind foot.
Finally color corrected the squirrel to better match the colors in the background image.



forum discussion: http://forums.dpreview.com/forums/read.asp?forum=1006&message=28813134

original images by MacDeb:
and: