Couldn't think of anything for this challenge except the old "don't cry over spilt milk" saying.,, so my boxer dog mitzy was more than happy to help out... lol
picture cropped, neat image used, USM used, contrast with levels... all in paint shop pro 9
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Beautiful fur on the dog. I think black and white might serve you better as the floor grain is a bit distracting - or to me it is. Nice idea. I'd have gotten down on the floor so that I'm almost at the same level as the dog's snout.