Should fake child porn be punnished as severely as the real thing?

There’s a guy in flordia that’s being charged with posession of child-porn but he basically pasted the heads of kids onto legal adult magazine pictures. Since no kids were actually harmed, should this guy have the same punnishment as someone that forced kids to paricipate in sexual acts? The ACLU is saying it amounts to a private fantasy(a very sick one) which ought to be protected by the first amendment since you can’t charge someone based on their thoughts.