Change the background to the dark scene. I created some solid color layers on top of the background, used the soft light blending mode, then I used soft brush to erase the area which needed to be bright (such as the window). See the layers I made you can find which area I deleted on the color layers
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Make the sketch of the beast by white brush
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Start to pain color on the sketch by soft brush
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Actually I divided the beast into 3 layers: the head, the body and the arms. After finishing the basic painting I cast the shadow and light by clipping mask on the painted layer, using black and white brush.
This is the body and the arms I almost finished
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Now in turn of the head
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Almost finish
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Create the battle ship from some roofs in the given source
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Use clipping mask to cast the shadow and light (the same as the beast)
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Rasterize the ship layers, make the damaged one on the roof by deleting the upper part of the ship. Make some layers on top of this ship layer, use brush to paint the fire, smokes and electricity.
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Make the small ship by other roof piece
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Extract a window from the source to make the fan on this ship (it's like the helicopter)
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Make the light beam from the ships by pen tool, then slightly erase by the gradient
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Fix the shadow, lighting and blur the lower positions to create the DOF. The sharpen filter was applied as the last step