Started with a sketch and then, using the sketch as a guide, layered the fur.
step 2 of 7
Still using layers, I played with adjustment layer>levels as well as using the dodge/burn tools. I also added the eyes, nose and tongue to get a better idea how the face fur should lay.
step 3 of 7
Satisfied with how it looked, I then added detail to the eye, nose, paws and claws using the dodge and burn tools.
step 4 of 7
Gradient tool for the sky, roughed in the background grasses on different layers. Then I roughed in the tree and wood textures and used the natural brush to make the leaves.
step 5 of 7
For the wood textures, I started with 3 basic colors and then altered them with the color picker and dodge/burn. Smudged to blend.
step 6 of 7
I made a small clump of grass using the same technique as with the wood texture. I used the small clump to build a large area of grass on a layer above the foreground green. Used smudge to pull grass up on the edge of the foreground green.
step 7 of 7
Finally, a little dodge and burn plus adjustment layers on the middle and background green. Smudge tool to blend. Burn tool to add shadows and a few strokes of various shades of green around the wood and feet.