Make a new file with 500x375 parameters and 72 dpi. We will use several photos for our picture:









Take the squirrel’s photo and place inside it the hat’s photo, cutting out everything unnecessary preliminarily, using . Turn around and incline the hat using Free Transform. When it is placed on the squirrel’s head, erase about 70% of the spot, the ear is.



On a new background, situated lower the hat’s background, make the shadow using the instrument and black color.



Take the photo with the drink tin and place it near the squirrel. The tin’s shadow is made the same way as the hat’s shadow.



The last feature is saxophone. Set it in the squirrel’s pads. After placing it, take the instrument and erase the places of the saxophone that cover the squirrel’s pads. At the end, add the shadow.



The final result.