i did the same as jamon already a couple of days ago, but i didn't want to be the "party-pooper". not really sure about how people here see tracing in general. i think i remember i read it's not really "allowed" on PJ. personally I think it's an appropriate practice, if you use it decently and sensibly, depending on the situation.

in this case, i'm not really convinced by the result, for starters because the positioning of the "decapitated" heads doesn't really suffice for an overall aesthetically nice piece.

I put your reference image over your image here... and with some scale function they perfectly match?

Is this a traced photo ? or even worse .... ???

Here is what i'm talking about.
dl.dropbox.com/u/1512599/klikklik23.gif

Strange is that you traced also a blur from picture. Some light pick pixels are on same place as on reference image. 

Amazing ! ;)

 Hey the original photo is nice. Your art too, but its sad that the heads are cut

Okay, thanks. Always make sure to add any references you use to the description. Also, if you click "reply" I get a notification - would have put this through sooner.

Ya i did miss 2 guys......! :-( They were out of focus.....

You missed two guys

 Please do take a look at the REF image....! uploadingit.com/file/kvtggw4uqsnsyk7k/large_Friends.JPG

Would you mind posting the reference you used?

 Perfect.