Very very good
A great job, nothing to say.
But I will give you a 9 / 10 because there is something that unfortunately I can not appreciate: the hands ... I know I'm a damn picky but I can not help it ... I think you had had to keep the walrus flippers instead of hands to replace them (although I imagine that you have done for the obvious reason that playing a trumpet with the fins is a little difficult, but for me this would have added that pinch of hilarity that it takes especially with this kind of pictures which resemble those of Walt Disney).
However I must point out again that it is a really wonderful job especially considering the fact that it was retouched with a computer.