This is the first step at forming a petal for the flower using the liquify tool on the swan's beak. (liquify using medium brush set at hard)
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Here the petal is duplicated several times for back petals; two petals are distorted (edit/transform/distort tool) to be used for sides of flowers; another is shaped with eraser and smudge tools for foreground petal.
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Front petal is being added here, ready to start shadows and further shaping.
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Flower petals are all in place to form the flower here.
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Leaf for under flower is formed from one of the petal shapes, then color changed with the hue/saturation tool to green.
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From small feather section of swan, the center of the flower is formed. Half was formed, then duplicated and flipped horizontally to be joined together. Front petal is moved out until new center is placed into flower, then front petal is replaced on front layer.
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Canvas is enlarged in order to add more sky area and elongate area at bottom for flowers.
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Moon is now added. Even though background is same as swan, it needs to be cropped for later steps.
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Swan is duplicated so that copy can be made into reflection.
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Swan copy has been flipped vertically, moved close to original swan to make relection. Smudge tool is used to make ripples run through it.
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First flower is added, then duplicates are added after using scale to resize them.
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The moon is duplicated last of all, with 'back' moon getting a gaussian blur. Then copy is scaled slightly smaller and placed on top of it to give it a nice halo of light. Airbrush gives a slight relection of moonlight on the water.