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this tut was done by littleOz on bb.com Thats why it will look familar, but some people might not have seen it, so here it is.
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Alright this is a basic Photoshop tutorial to help demistify photo editing for those who are lost. I'm assuming a certain level of photoshop knowledge (and that you're using Photoshop in the first place).
I'll be combining this photo of Brad Pitt (he's dreeeaamy):
...and this pic of a random val kilmer lookalike:

(this one was originally the full size - not sure what happened somewhere in the transferring of files...)
Observant people may notice that I've chosen 2 pictures where the faces are at a fairly similiar angle - this is always a good thing to keep in mind when picking photos (I generally get my photos from google images - just type in the name of the person and filter for Large images).
Ok here we go...
Step 1:
Here I've flipped and cropped the val photo so I only have the area around the head - I don't need the rest of it. I've also used the Free Transform tool to resize the image so it's closer to the size of Brad's head. It doesn't have to be the exact size yet, I've just made it a bit closer so it's easier to work with.
Step 2:
Now I've used the Polygonal Lasso Tool to select create a marquee around Val's head, it doesn't have to be perfect as I'll be merging his head with Brad's and small imperfections won't be visible. After the initial selection I've smoothed the marquee a bit by selecting Select > Modify > Smooth. I usually like to smooth by a value of about 2 pixels.