extracted the swirls of the shell and used blending options to give the depth...
step 2 of 4
wrapped it around into diff shapes.. used the pen tool to define the worm.. used texture in blending options, adjusted colour and plastic wrapped... in the new layer, applied noise and plastic wrapped again to top it in low opacity..
step 3 of 4
arranged the flowers, liqufied the edges, used pen tool to define stems, bevelled them...
used texturised brushes to define soil in 2 layers... one was set to multiply...
step 4 of 4
used new adjustment layers to adjust the over all colour... used soft brush with varying opacity to define smoke.... and erased few parts of it with soft brush....