First i used a soft brush to make a false outline, i then used marquee and deleted the inverse, finally freeing the turtle.
step 2 of 8
I then took a reference image of a tree outside my house. I favored the bad camera quality as it helped add some blurs that made me not worry about being too precise.
step 3 of 8
After painting over the tree and blotting out the blue sky caught inside its branches, i uploaded a reference image of clouds. I found a hill like bump in one of them and cut it out.
step 4 of 8
I enlargened the piece i cut out appropriately and used some random flecky brushes to paint more to it and round off the rough edges, with different opacity values. I placed the turtle and tree more accurately.
I also traced out the moon and then used simple brightness-contrast to make it more luminiscent.
step 5 of 8
I used a large, hard and sharp brush to place a 'moon' (a white circle) behind the scene.
I brought in a reference image of a moon. These were to be blended together, but it turned out differently as i used contrast-brightness settings more than the influence of the white dot.
step 6 of 8
I traced out the moon, blended it to some extent but i found the results too weak, so i finally used brightness-contrast to make the moon luminiscent.
I finally positioned it in the left corner for special reasons, then i used Sponge, Burn and Dodge to add detail to the tree.
step 7 of 8
I blended a duplicate layer of the clouds to add a ghostly light, then i used a dark gradient background.
I added roots to the tree, growing in the shell and used Dodge on them a little.
step 8 of 8
Finally i added a small eye and light, since i felt the turtle was too silent in itself.
I tinted the turtle green, and then blended a Cut-Out duplicate of the turtle onto this one, and did the same to the moon, to add a bit of cartoonishness, though its not too noticeable here.