The "watering can" was extracted and the nozzle was warped and transformed to create the handle.
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The "plant pot" was extracted
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The clone stamp tool, the paint brush and the dodge and burn tools were used to hide the spiraling tube on the plant pot
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Using the clone stamp tool i removed the tap at the bottom of the "plant pot"
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Dirt was added by using a very dark red colour and outlined in white. The resolution of the screenshot doesn't show it, but a noise filter was applied to create imperfections in the soil.
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The pen tool was used to extract a flower petal shape from the "watering can"
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Duplicated and rotated
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Dodge and burn tools were used to create this feeling of depth and also to make the flower a more vibrant colour.
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Flower was duplicated to create secondary petals, a noise filter was also applied.
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to create the flowing water i rendered fibers, and applied a plastic wrap filter to them then turned the layer to hard light and warped it to create a spiraling water shape.
The background is made of parts of the original source with some transformations applied to them. The wall is one solid layer with a white to black gradient set to overlay and the ground is made up of 3 layers with the same gradient, only inverted.