These are the source photos used in this image. I took them all (or in the case of the black 'hair' made) myself.
step 2 of 5
After 'straightening' the horizion on the original, the first step was fitting the water to the rocks and matching colors.
step 3 of 5
As this is kind of a lonely spot, I decided it needed to be raining. I used a pattern I made for hair on 2 layers with different modes and levels of opacity.
step 4 of 5
I next fitted the ferret, his wings and halo onto the rock I had added to the foreground. I left him very white and almost glowing, just did not fit to 'gray' him out.
step 5 of 5
Adding the rays and tiny patch of blue sky and many tweaks on layers to get it all to work right