Here is Some Child Porn for You. The following photoshopped image is completely illegal under US and Russian law, because
"Child pornography under federal law is defined as any visual depiction of sexually explicit conduct involving a minor (someone under 18 years of age). Visual depictions include photographs, videos, digital or computer generated images indistinguishable from an actual minor, and images created, adapted, or modified, but appear to depict an identifiable, actual minor. ... The legal definition of sexually explicit conduct does not require that an image depict a child engaging in sexual activity."
https://i.imgur.com/w392kk5.jpgI'm not joking:
https://arstechnica.com/tech-policy/2014/07/photoshopping-of-adult-porn-nets-man-10-year-child-porn-conviction/A federal appeals court upheld Thursday the child pornography conviction and accompanying 10-year prison term handed to a Nebraska man who superimposed the image of an underaged girl's face onto a picture of two adults having sex.