This is one of my blends of a girl with an animal. It is hard to find a good match between the faces. One thing I look for is good eyes in the girl and a steady gaze; I didn't want the girl showing an expression that the tiger can't naturally show. There are almost inevitably mismatches in the shapes of animal and human faces, and that is one issue I had to deal with here.
I started with this photo from Pixabay, a source of copyright-free images. I like her steady gaze, like the tiger, and serious face.
In iColorama, I used Adjust/Tonelab preset 4 and medium opacity for depth and clarity, as well as Adjust/Vibrance and other Tone adjustments for color, striving for those clear blue eyes and red lips. I also used Form/Warp to change the shape of her head to enlarge the forhead and eyes.
I used this tiger photo from Pixabay. It has a nice round head, like our girl.
Now I used Effect/Blend to blend the tiger on top of the girl. Here is one blend of the two images. The tiger's head is long and narrow compared to the child's round head. Here I matched the eye locations, but I will need a separate blend to get the nose and mouth in the right place.
Here is a blend with the nose and mouth in the right place, but as you can see, the eyes are too high.
Having saved the two above blends, now, in Effect/Blend, I blended the two blended images, using a brush mask to control what goes where.
I made some tone and color adjustments to lighten the image and reduce the orange color a bit.
I cropped, and used Form/Warp to pull a small remaining white area from the lower left corner off the page, rather than having to crop too deeply.
I used Style/Flat preset 18 and experimented with the sliders. I saved but did not apply. Flattening is a way of simplifying.
I applied Style/Edges preset 1 at reduced opacity for some added definition.
I blended the previous two images and applied a bit of Effect/Raise for the final image.