I wouldn’t have thought pencil drawing over an image would look this good. It’s a combination of what you expect on the background and what you did not expect on the foreground. He actually came up with the idea while watching tv and writing a letter.
I was watching television and writing a letter at the same time a few weeks ago. Reading my letter before putting it in the envelope, I saw in transparency the television behind the paper. I then realize it would be great to make something similar in a single image showing 2 different actions.
Here are my favourites.[Source]