A crime...
original image

Entry guide: step 1 of 3

first i changed the color of the car to be blue like the image with the bullet holes. Not that it mattered but anyway...
i selected the car with magnetic lasso and then i made a new->layer>via copy in which i applied a quick mask using a solid color layer with hue blending mode
Entry guide: step 2 of 3

i croped the crocodile man and the cop( for the cop i used a layer mask) and placed them into the scene. I applied the cop some gaussian blur just to give a bit depth... and i player with level a bit
Entry guide: step 3 of 3

and finally i used the bullet holes and placed to the car using 75% opacity and that's it. sorry for my bad english.
I will try to make my next Guides in Video format!
final result

| go to the bullet holes contest (full view) |
