Chop the chopper then the tail end and use it for the feet

Liquefy the feet to pinch the toes out a bit more

duplicate the foot area and add it a bit above the main foot and merge together

Then Duplicate the duplicates and flip to the opposite side for the other foot area

Next will chop out the cockpit area and the top half of the chopper and use it for the wings upper shoulders and neck areas

Next I added in the main parts and duplicated the main portion areas for the lower body half and the wheel to add in for hips area

Add in the main area again but scrunch it down a bit and distort and warp for the start of the lower spine area then add in more of the gear areas for the upper spine

And the cockpit again for the start of the helmet area

Add 2 cockpit areas together warp/distort and blend in and burn and dodge a bit

Color in some red for the eyes

chop the rounded portion of the top area by the blades and merge 2 together then use them for shoulder areas

Do the same thing for the arm areas and burn and dodge some

Then add the head

Next Add in your background and drop in your creepy little transformer guy

Then duplicate and chop out only the blades and do a motion/radial blur a few times on a few different layers to see what looks best
and blur a bit with more dodging and burning

Match up color of the back ground area with the transformer for your chosen shade and some auto leveling

Background content is available upon sign up with creativity103.com

http://www.creativity103.com/design-packs/

I am including the correspondence with the site and my sign up for use of this content.

PS Forgot to show the rib cage

Just chop out a bit of the main and then duplicate merge then

duplicate for the other side and then just match color

The Actual picture is not shown on the website its self as the Website owner asks that you subscribe to get the Design Packs and will give you a password to open the archival photos which are licensed under a Creative Commons Attribution 3.0 License

The only way to show you the back ground is placed in this SBS Method and All Information has been given to Explain that there is a zip file with the Background Image which comes from creativity103.com under their tab of Design Packs

Once you subscribe to get the free photos from the content site owner the item will be downloaded in zip format 4th row down under

Metropolis - 25 High Res Architecture Stock Images

A collection of 25 high resolution images exploring grungy city details and urban architecture
3000px by 2250px in size approx
photoshop level 10 quality jpeg files.

Once upon Opening the Design Pack for that free of use zip file you will find a picture number of cr103com_metropolis_grunge_171944
and this is the Image content provided free of charge for non commercial content use for sites such as these creative commons.

Any questions please feel free to contact me