Help on creating something similiar to this

Hi!

I want to create a picture like this: http://www.google.no/imgres?imgurl=http://farm4.static.flickr.com/3409/3256194469_8549469b11.jpg&imgrefurl=http://www.flickr.com/explore/interesting/2009/02/05/&usg=__AuM7l5MoQG9huFF0K3WOCwBsXpM=&h=334&w=500&sz=72&hl=no&start=28&zoom=1&tbnid=7MQAxoPB21S1lM:&tbnh=135&tbnw=175&ei=NyVhTYC0Os3Nswa0-vW1CA&prev=/images%3Fq%3DManu%2BPombrol%26um%3D1%26hl%3Dno%26safe%3Doff%26client%3Dfirefox-a%26sa%3DN%26rls%3Dorg.mozilla:nb-NO:official%26biw%3D1440%26bih%3D747%26tbs%3Disch:10%2C759&um=1&itbs=1&iact=hc&vpx=513&vpy=147&dur=367&hovh=164&hovw=247&tx=197&ty=109&oei=MyVhTZKqDITdsgauzPi5CA&page=2&ndsp=28&ved=1t:429,r:9,s:28&biw=1440&bih=747

I know I have to take a picture of a hand and five heads, but I'm struggling to make the transition from the neck to the fingers look natural. I have experience with Photoshop, but I'm not quite sure how to do this.

Tips?

lol now that's funny lots of tools required for that one

The color I should get about right I guess, but what do I do to make a smooth transition from the neck to the fingers? It is supposed to look like the heads are a part of the fingers, but that's hard.

What tools should I use to manage that?

Could puppet warp be the one, or should I just smudge it?