This image is part of a series I loved working on, called the Livestock Abduction Series. A woman I know bought the whole series to hang in her guest bathroom. Definitely conversation pieces.
To make this image, I photographed it on a sunny afternoon with the reflections in the water. I used various filters and lighting effects. The goat that is in the air was added as a new layer, the same image was inverted and placed over the water as a reflection. Then I used some paintbrush effects and kept tweaking the lighting to get this effect.