Rotate the source and resize the canvas like that. Make the bead by pen tool in 3 different layers (I reduced the opacity for convenient view)
step 2 of 8
step 3 of 8
Erase the part of the beak that I want to hide behind the hand by eraser tool
step 4 of 8
Make the clipping mask on each layer of the beak, then use brush with darker colors to paint on them, creating the 3D effect
step 5 of 8
Duplicate the first layer -> Erase the flower -> Create the clipping mask layer and use the dark blue brush to paint on the hand, use the Hue blending mode. After that, make more clipping mask layer, paint with black color on the shadow area, blend with overlay mode
step 6 of 8
Unhide the original layer
step 7 of 8
make the eye on the top layer by pen tool, fill with black color, make the highlight by soft brush, make the shadow on the beyond layer by black brush
step 8 of 8
Paint other details on the beak (on the clipping mask layers), paint the orange color on the flower, blend by the Color mode. In the last step, add the butterfly, make a top layer and control the darkness by black brush (also control the color of the background by brown brush to make the beak stands out)