Funny Face Seal Edit

I’d like a quick photo manipulation purely for fun. I already have a high-resolution picture of a seal and a clear head-shot of my friend; I’ll send both as soon as we start.

What I need:
• Seamlessly swap my friend’s face onto the seal’s body, matching fur texture, lighting, and color so it looks naturally comedic yet polished.
• Deliver the final composite as a high-quality JPEG or PNG, plus the layered PSD (or equivalent) so I can tweak it later if I want.

It’s a simple one-off job—no text, no background changes, just a clean, believable face swap that will get a laugh. If you’re comfortable with Photoshop or another pro editing tool and can turn this around quickly, let’s do it!