This page was created in response to a question on Yahoo Answers by Haley
Thes are the originals...
The face was taken out of the original image and placed on a new layer of the body image. The color tones were altered and a new layer containing both images was made so the smudge tool could be used to help blend the colors of the neck.
Not exactly perfect as the face image is not so sharp as the original and the skin tones are completely different.