masked the chestnut from the source image
made a copy from the new layer then fliped it to make the body,used warp tool and liquify tool for making the beatle body shape
step 2 of 3
used burn and dodge tool for addign details of the body
then made a new layer mode color for making a colored beatle
step 3 of 3
choosed the leaf from the source image for the background , changed the color to green