Then I chopped out the area that had some pinkish color around the same spoke area
step 6 of 15
Then I pull in to liquefy to make it look like a nose
step 7 of 15
Here it is when liquefyed
step 8 of 15
Then I chop out an area for the beginning of the neck area
step 9 of 15
I then free transform the cut rectangle to make the neck and merge the face area with the neck
step 10 of 15
I then added a little shirt to the mascot and some text and began to cut out the rounded part of the wheel in the front the longer part as shown
step 11 of 15
Then I used the same area for the upper arm to make the lower arm and then chopped out this piece for the start of the hand
step 12 of 15
Here is the hand I started to do some liquefy and free forming to start the fingers of the hand area and then doubled the and added extra fingers and then used cloning tools to blend it in with the res of the arm
step 13 of 15
Then I just added in some shading and more blending to my mascot.
Once I did that I made a gradient background
step 14 of 15
Took the original wagon wheel area and free formed it to twist it for a back ground area
step 15 of 15
Then just brought down opacity of the twisted wheel and blended to background and added in my mascot to the center of the background and added a bit of a drop shadow on.