Create selection of the head using polygon lasso tool.
Press "V" and drag the selection to the main file. Press Ctrl+T and rotate the face.
Place the face so that it sits nicely on the kid's body.
Now let's get funnier with this by inserting a soother in his mouth. Create circular frame shape using custom shape tool.
Double click the layer to open layer style window. Apply settings as shown.
Reduce the fill value to 50%.
Duplicate the circular frame layer. From layer menu select layer style>>create layers. Select and merge both the resulting layers. Press Ctrl+T and squeeze it horizontally. Erase the overlapping area as shown.