The strange creatures in Keebler Co.'s commercial for new Heads & Tails crackers aren't elves, but an elephant's body with a lion's head and vice versa. The animals collide and exchange noggins in the TV spot kicking off today for the line extension of Cheez-It. Heads & Tails features animal torsos and disembodied heads, so kids can mix and match. Leo Burnett USA, Chicago, handles; Heads & Tails will get most of the $10 million that Keebler will spend on Cheez-It advertising this year. Copywriter: Mary Hershey. Art director: Loren Philips.