to create the fur:

I put blocks of colour, added blur, add noise, add motion blur- direction - fur flow.

continue adding colour patches , blur, noise, motion blur

Pink for mouth, nose and ears. a touch of burn. 15% for shape

3 colours used for the body. caramel, black/grey and soft white.

eyes are light green and bright green. ( i added a little burn to the edges of light green to give a little shape and depth to the eye

draw circle with pen tool. stroke with black , fill with light green. Draw black almond shape, contract a little. add a new layer and fill with bright green. add new layer and paint white dots blur until soft. add new layer add more white dots blur only a little . add another layer dot with white - dont blur.

Blur the edges of black and bright green a little.

Use small round brush to create whiskers ,Paint in white and create a layer in black...adjust layer fill to 45%- Warp until looks like correct whisker shape.

I also create some layers with colour-fur and set the LAYER BLEND MODE to OVERLAY.

there was no real focus as i did not have a photo to work off. I just kept adding colour- turned it into fur until it looked balanced. adjusting layer mode to either NORMAL or OVERLAY.