The file opened up with this puppy and a pair of wings on to the background image as well. In order to cut the wings, I created a layer mask and selected one side of the wing. I traced out the wing, copy and pasted the selection and adjusted the size to fit on to the dogs ears. To add the other ear I copied the entire layer and horizontally flipped the wing. Finally I used the dodge tool to blend the ears into the fur more.
Sydney's Blog 