Personally i think it looks better a little 'fuller' *Wink, wink, nudge, nudge. And heres a little WIP, which only has some of the steps.

Miniature elephants are all the cuter anyways. Feel free to leave comments.

Here's yet another way of hiding an elephant!

I had to go through an awful lot of elephant source pics for this and use a lot of adjustment layers.

Hope you like it, and as with all entries, please use the full view.

My first entry, and haven't fired up photoshop in years. So criticise me to death :)

This was really fun, and I think it turned out better than I expected, Please tell me what you think, good or bad :) and please view full if you have the time ;)
Source Image - Feel free to click!