I started by using the paper as the background and put the zebra skin texture on it

Use the warp tool to bend the top of the texture, enlarge it to fit the canvas

Use liquify and warp tool to change the pattern to different geometrical shapes

Now cut out the head of the giraffe and the mouth of the zebra, and place on the zebra texture

Delete the jaw and gradually erase the skin on the left by eraser

Put the mouth on the eye, use eraser to erase the edge and make the overlapping area between the mouth and the giraffe head. Duplicate and change the perspective of the mouth (by warp tool) for the right side.

Make a clipping mask layer on the zebra texture, use the multiply mode and paint the shadow of the giraffe and the skin fold. (The mountain in this step will be removed) Make the smoke on the head by soft brush tool.

Use small, hard and pressure sensitive brush to draw the hair around the head and on the mouth

Use liquify tool to make the tree from the first texture in step 1

Use a part of the tree to blend back to it and make the branches, use puppet warp tool to change the curve

Cut out the ass of the horse in the source, use warp tool and liquify tool to mold it into a fruit shape. Use the tail itself to blend back to the ass and make end part of the "fruit". Change shadow and highlight by brush tool with overlay and multiple modes

Make the flying creatures: use liquify tool to make a hole in the center of the "fruit", put the cat eye on. Clone the tail, blend it back to the reverse direction, use smudge tool to make the hair in the end of the tail. Put the wings behind the creature, increase the brightness to make them white.
Clone the creature to different positions with different sizes. Use puppet warp tool to change the shape of the wings, so I have the variation. Fix the DOF (depth of field) of each creature.

Cut out the hands from the source and put to the working file. I removed the mountain.

(I'm sorry that this step the image changed suddenly)
To cover the hand with zebra skin: create a clipping mask layer on the hand, put the skin texture on it and use warp tool to mold the shape to fit the hand. Delete the zebra texture on a hand and keep the other. To make this fur cover the hand perfectly, I use two layers, one blends to the hand by multiple mode (so the black color will blend to the hand) and the same image using the lighten mode (the white pattern will be blended).
Cut out the river from the source, use eraser to clean it up, bend it to fit to the scene by warp tool.
Use brush to paint the fur on the hair

Cut out the man and put to the working file. Use puppet warp tool to move his hand to the suitable position on the bid hand. Delete his legs

Blend a part of the horse to the man. Use puppet warp tool to bend its back. Use the front leg to compensate for the lost part of the behind feet.
For the "river bank", use brush to make the hair extruding from the skin to the water surface. Use clipping mask layer on the river layer to change the shadow, increase the brightness near the bank and the big hands

make the fish from the zebra texture by liquify tool. Two pieces for the body and the other two for the remaining parts.

Clone the fish, change the angle, change the size and the curve by warp and puppet warp tool.

The zebra aloe was made by the same method

Use burn and dodge tools to control the shadow and the brightness on the aloe leaves