Copy and past, worked a little with Brightness/Contrast, +150/-50.
I used this link as a reference for the sparrow, just took some basic details:
http://www.flickr.com/photos/francesco_veronesi/3525140517/
Thanks to Fveronesi1
And this link as a reference for the leaves:
http://www.flickr.com/photos/evaekeblad/1169803024/
Thanks to Eva the Weaver
step 2 of 24
Coppied the foot of the puppy and warped it a little and used for for the back of the sparrow, played a littled with Color balance, Midtones: 0/+100/0, Shadows: +68/+99/-55
step 3 of 24
Coppied the nose warped it into two shapes for the wing and the tail duplicated them and made each layer above the original one, added outer glow effect for each feather, then played a little with color balance of the tail to come up with greenish look to match the back of the sparrow.
step 4 of 24
Coppied and pasted a part of the forehead, adjusted to a little with Free Transform Tool, warpped it and more greenish with color balance.
step 5 of 24
For eyebrow of the sparrow i coppied and pasted the eyebrow of the puppy i destaturated it in the Black&White tool and then for the upper eyebrow i changed Brightness/Contrast to +150/-50, reduced opacity of the layer to 55%.
step 6 of 24
Coppied and pasted under ear, more greenish with color balance, duplicated the original piece warped it for the head area and added reddish with color balance, smudged the edges of the green area with smudge tool.
step 7 of 24
For the beak, I coppied and pasted the claw of the puppy, cleaned it up with fuzz, just left few fuzz in its tail to smudge it later, Turned it little browny to orange and used burn and dodge tool to make the split in the middle.
I used simple photoshop tools to make the eyes, circular selection fill in with dark grey rando darkness with burn too, duplicated the circle fill in with black, reduced its size a little, and used soft round brush with white color to make lights reflection on the eyes.
step 8 of 24
For the legs and feet I used the two claws appear in the puppy image, coppied and pasted, duplicated, cleanieg up, burn and dodge tool, and after i finished one leg i duplicated it and warpped it a little and placed it on the other side of the body.
step 9 of 24
The sparrow before and after finishing touches.
step 10 of 24
For the branches and trees, i coppied and pasted the nose, duplicated it twice, cloned the upper edge, turned it little brown with Black&White tool: Tint 42/20 Red 200/Yellow 200/ Green 200, then i duplicated it, painted the duplicated one with brush tool vertically in dark brown, smudged it vertically either at strength 46%, then used dodge tool vertically, and finally i burned the sides with burn tool, after that i warpped it a little, then i placed the pained branch on the other one and reduced its opacity to 75%.
step 11 of 24
step 12 of 24
Duplicating and warpping.
step 13 of 24
Cloning and removing deformed area, adjusting shading, adding more branches preparing for the leaves, adding some shadows.
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step 15 of 24
The varity of the leaves i made.
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step 17 of 24
Lights ray effect, also you can notice some fog, but i decided to remove it later, so i avoided to add its steps here.
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step 24 of 24
Masked out this baby flower, duplicated it, changed the new layer to green, merged the two layers, duplicated them several times, merged them again, warpped them by warp tool, applied Paint Daubs filter, duplicated it several times, placed them on the bird's tail smudged the tip of the feather to blend them to the body, merged them again, duplicated them, resized them and flipped vertically, placed them on the head.