Select and move major element [one cow]
Select move and mirror same major element [one said cow]
Crop
Sharpen
Clone white from cow to make right eye on black cow
Clone black to make eyeball on black cow
Clone right Eye made above to make left eye
Adjust colour balance
Selective softening on horizon
Adjust Brightness
Clone Balloon
Add text
USM
Resize for web viewing
The original picture has 3 cows - all three cows were used in the making of this picture, no cows were harmed during editing [except I left off the tail - accident or design, who knows?].
I do not know if this is a Gary Larson cartoon, I can't find my Gary Larson books or the calendar I used to have!
The original picture was taken on a day trip in the Yorkshire Dales.
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Good job. If you're using Photoshop or Photoshop Elements, look into the liquify filter. You could've bulged the cow's eyes without adding them in yourself.
Love the idea and humor, just wish the PP was a little more thourough regardinng the eyes of the black cow and the outlines of the three white ones but like I said, very funny :)
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