Selected pieces from source image. For the tree I used extract.
step 2 of 11
Starting warping and resizing in order to create an old fashion armchair.
step 3 of 11
Created seat for armchair.
step 4 of 11
Created arms.
step 5 of 11
Creation of the tentacles on top.
step 6 of 11
Added tentacles, resized armchair, colored it using hue/saturation, duplicated armchair layer and changed blending mode to screen to make the lines glow more.
Added shadow.
step 7 of 11
Added grunge wall and floor.
step 8 of 11
Created ivy from tree in the source image.
step 9 of 11
Added ivy.
step 10 of 11
Added ivy on the floor as well and light coming from right.
step 11 of 11
Made some corrections using the clone stamp tool on the left side of the armchair and added black frame.