Ok, first of all, I apologize for the lack of steps. But, really, they wouldn't help much anyhow, because all I've really done is select an area of the original, paste it, then warp/distort the #$# out of it. I did use inkscape for a moment, but I only used it to help me reference how the bike should look, as I don't have Net access at work, and that's where I do all these (and now you know why I don't use outside sources! )

Alright, I cheated and used Vertus to mask out what I wanted (again)

Then I started warping, and then came the idea of what I was gonna do, a rider of some sort...

I shaped a head, and had a basic idea of how the body should look...

then I went crazy in layers (probably total, including merged, somewhere near 30) and made loooots of copied/pasted parts which I formed into body parts.

I then made a simple little line to give me an idea of where to place the ridden object.

Then I went to inkscape to make a rough sketch using the 3d box tool to give me an idea of what the cycle should look like, depth, etc. I didn't save it as it really didn't do much to help me in the end...

I then copied/pasted parts (keep in mind, most of the copied parts were already distored parts from the body), and made a motorcycle (sorta).

Then, I made a window and some handlebars, setting the window with a low opacity.

Finally, I burned the various layers to add shadow effects (most of the layers already had highlights.) I used Alien's fire plugin for the flame in the rear.

And that was it! I did play with a background, but after my computer choked several times on too little RAM, I gave up and decided I kind of liked it in plain black anyhow :).