As I set myself on fire earlier, thought I would spread some love.. 2 from 1 by stanokella, on Flickr
Thanks folks, @Maurice and @DaveInFL it is pretty simple technique. I just adjusted the neck shape and also the reflection with the puppet warp tool to make it more heart like, duplicated the swan and increased the size of the canvas placed the swans side by side and used layer masks to blend the pics. Placed a heart shape layer in between the necks and dropped the opacity to just suggest it was a heart. Simples!