There are many tilings in Escher's collection that can be used for this kind of transformation, and in some cases there is more than one possibility for successful overlay and cutting. From Escher's tiling with fish (regular division drawing number 20, [4, p. 131]) we can take a cluster of four centered at a 4-fold rotation point and divide the cluster into four congruent pieces, in order to transform the fish into four birds from Escher's regular division drawing number 23 [4, p. 133] (see Figures 38, 39, 40, 41, 42, 43).
Figure 38
Figure 39
Figure 40
Figure 40a
Figure 40b
Figure 40c
Figure 41
Figure 42
Figure 43