Masked the tree and cut it out. Resized, rotated and mirrored.
step 2 of 3
Added the nose part from the previous cutout. Resized, rotated and mirrored it.
step 3 of 3
The gaps was filled with cut out selections of the tree. The layers were merged together by erasing parts of the outlines. Also made some minor changes to avoid the left side being a too perfect match to the right side.
The facial characteristics was simply made by shading and lighting characteristic areas.
Colors and contrast was changed to give it more of a painted feeling.