Seal cub.

Arenīt they adorable those little white sealcubs with their large black eyes?
Now you can make one of your own.

Get the Selections here and zip them up in your PSP, Selections folder.
 You will also need the filter Paint Engine. Get a demo version here.

Start with a New Image 300 x 300, transp, 16 mill. Fill it with black color,
so you can have a better look in what you are doing.

New Layer. Call it Head. Selections, Load from disk, seal, head.sel.
Flood Fill with white color. Keep it selected. Effects, Paint Engine as below.

Retouch Tool, Smudge as below.

Smudge a little on the head. Keep it still selected. Selections, Float. Effects, Cut out as below.

Deselect. The seals head looks like this now.

New Layer. Call it Body. Selections, Load from disk, body.sel.
Flood Fill with white color. Keep it selected. Do the same procedure with the body
as you did with the head. Use the same settings. Keep the black layer on, to see better. Deselect.

Use some smudge where the body meets the head, so it will blend together nicely.

New Layer. Call it Bellyshadow. Selections, Load from disk, bellyshadow.sel.
Flood fill with color #999AAF. Deselect.

Stand on Layer Body. Selection Tool. Make a rectangle around the body. Click inside.
Go back to Layer Bellyshadow. Keep it selected. Blur, Gaussian Blur 6. Deselect.

New Layer. Call it Shadows. Selections, Load from disk, shadows.sel.
Flood fill with color #999AAF. Deselect.

Stand on Layer Body. Selection Tool. Make a rectangle around the body. Click inside.
Go back to Layer Shadows. Keep it selected. Blur, Gaussian Blur 6. Deselect.

Look at your picture again. You might have to make some smudging again,
where the head meets the body. Do so if needed.

Close your black layer. Layers, Merge, Merge Visible. Call it Body.

New Layer. Call it Feetback. Selections, Load from disk, feetback.sel.
Flood fill with white color. Make the same procedure as you did on the body,
But change the Cutout to Vertical -9. Deselect.

This is what you will have now.

New Layer. Call it Feetfront. Selections, Load from disk, feetfront.sel.
Flood fill with white color. Make the same procedure as you did on the body,

New Layer. Call it Nose. Selections, Load from disk, nose.sel.
Flood fill with black color. Deselect.

New Layer. Call it Eyes. Selections, Load from disk, eyes.sel.
Flood fill with black color. Deselect. Effects, Inner Bevel, Round.

New Layer. Call it Whiskers. Selections, Load from disk, whiskers.sel.
Zoom the picture and Flood fill with color #808080. Deselect.

New Layer. Call it Toes. Selections, Load from disk, toes.sel.
Zoom the picture and Flood fill with color #808080. Deselect.

Stand on your black layer. Delete.
Layers, Merge, Merge Visible and you are done!

Tutorials