Requirements:
Adobe PhotoShop 7 (Search the net for it)
2 Photo's- Clothed and Naked
30 minutes
Bottle of Budweiser

Ok, this is how I 'enhanced' the Sara Cox picture...

Open original (clothed) image and a suitable donor (naked) image in PhotoShop.
Select the Polygonal Lasso tool and trace around  the required section (boobies) of the donor image by clicking at various points. Have a drink of Bud.

Use the Move Tool to drag the selection onto the original clothed picture. Close the donor picture, we're done with that now, or just leave it there to glance at now and again for pleasure.
Have another drink of Bud, you're doin' good so far.

Right, the boobs are the wrong position and size, so check the 'Show Bounding Box' option and stretch 'em... don't get too carried away!
Use this technique to rotate the boobs to the correct  angle and drag, stretch and rotate 'til they look good. Select the move tool then click apply in the box that pops up. Burp, fart and have another drink.

Go to layer - layer style- Blending Options and set opacity to around 40%.
Uncheck show bounding box if you're happy with the position of the donor tits and select the eraser tool. Rub out the bits you don't need then use the blur tool to blend around the edges. Hope you've  got enough beer left... forgot to say you'd need a litre bottle... sorry!

You noticed Sara's got two belly buttons... Use the clone tool to copy a small section of her belly over the 'extra' button. While you're at it, we still have a few black bits that the donor image didn't cover. Use the clone tool to fill in the gaps and the blur tool to blend it all in if you need to. Finally, merge visible layers, adjust the overall colour and click 'save for web'.
Finish your Bud and get another to celebrate. Your all done. Easy eh?

Now, anyone clever enough to take her knickers off?!!!
 

Download Original pictures I used
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