get some part of the nut peeling then cut a tiki form statue from it.
step 2 of 11
darken tiki statue then use dodge and brush to draw feature. copy another of the peeling and stretch to make coconut tree trunk.
step 3 of 11
copy the trunk to make stems and leaves changing colors of each. use chestnut to make coconut and change color.
step 4 of 11
get another copy of the peelings then create a sexy tiki statue and use the spikes as her tutu.
step 5 of 11
draw face using dodge/brush then make a coconut bra using the chestnut.
step 6 of 11
use the background of the source image as a background sand.
step 7 of 11
made another tree on the right side.
step 8 of 11
copy the sand and change hue/saturation.
step 9 of 11
add ripple and a little blur then apply sprayed stroke filter to make it look like ocean. add a sprinkle of white along the coastline using charcoal brush.
step 10 of 11
to make the sand more real. i set the blend to linear light and add a film grain filter. for the sky, i use two layer, one is a red/transparent gradient and the other one is a black/orange render cloud filter.
step 11 of 11
use the spikes as hair. then, add some shadows to get the final image.