This was done entirely in Photoshop, using the smudge, dodge and paint brush. I had taken the photo in a low light situation with my Nikon D80 and Nikkor 70-300mm. His eyes were really what drew me into him from the herd of cattle he was standing with.
Initially I wanted to remove the tag, but after looking and working with the image I decided I liked the balance and color it brought to the image.
As always click image for the larger version. Prints can be purchased here!