Wonderful World of the Cat by Eric Wolfe
In this wonderful world the cat chooses only to focus upon those things of interest.
The picture is comprised of four key layers: Layer four uses the cat's image to create a shadow by reversing the image, decreasing its exposure, utilizing free-transform for sizing, lowering its opacity and using a blur filter. Layer three is the cat's portrait. Layer two is another picture entirely, a background scene using a radial blur filter but with parts of the scene erased to show the original definition below on layer one, the background image.