Create sky layer, with lense flare for sun. Then cut out kiwi using your tool of preference.
step 2 of 4
Added ground layer using enlarged texture from the core of the kiwi. Then altered sliced kiwi to form the top of the tree and used the skin texture to create the trunk.
step 3 of 4
Using unsliced kiwi as the body, the bottom knot as the head, the texture as the legs and feet, and the sliced kiwi as the eye, I blended to animal together.