Espinosa Yeti

the not so abominable snowman by ~karo-design on deviantART
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This fellow by Carolina Espinosa (blog|flickr) is a total Walrus-Man in my book.

You can see her whole progress leading up to the final design. Interestingly enough, part of the image is a kind of collage using print-outs of old engravings, and the rest is drawn in by the artist.