-open both files on photoshop
-start with the face
-use the retangular marquee tool and select the smilie
-go to the RX7 pic
-file - paste
-use the magic wand tool
-click on the white on the smilie pic that you want to delete
-hit delete
-hopefully its a clean cut, if not clean it up with the eraser
-after its clean, hit ctrl-t
-resize it, skew it....whatever it so it looks right for where ever you are putting it on the car.

file -save as-