When a viscous liquid hits a pool of liquid of same nature, the impact region
is hollowed by the shock. Its bottom becomes extremely sharp if increasing the
impact velocity, and we report that the curvature at that place increases
exponentially with the flow velocity, in agreement with a theory by Jeong and
Moffatt. Such a law defines a characteristic velocity for the collapse of the
tip, which explains both the cusp-like shape of this region, and the
instability of the cusp if increasing (slightly) the impact velocity. Then, a
film of the upper phase is entrained inside the pool. We characterize the
critical velocity of entrainment of this phase and compare our results with
recent predictions by Eggers