Gurning Champ. a clear winner this year. Member reactions:
This could have been better if you had spent just a bit more time on masking out the background in the hair area where it overlaps the life preserver to show some separation between the two images. A slight drop shadow under the chin and casting down onto the life preserver would have added some needed depth.
A shadow from the head would help this look more realistic, as c00per rightly suggested.