I opened a new layer and using the brush tool I made two circles one on top of the other like a snowman.
Then making the brush smaller and softer and the white slightly gray I created a shadow on the snowman.
step 3 of 10
I then used the brush tool to make a carrot nose, I used the burn tool to make the lines on the nose, I then changed the setting of the burn tool to shadows and made the shadow along the egde.
step 4 of 10
In a new layer I made the eyes, I used the brush tool to make the background, making it slighly gray so I can mae the shadow, I then used the burn tool to make the shadow and the dodge tool to make the light part making it look 3d, I then copy and pasted the eye to make two eyes.
step 5 of 10
Then in a new layer I made 5 dark gray stone shapes and using the burn tool and the dodge tool I made them look 3d and put them in the shape of a mouth and buttons.
step 6 of 10
In a new layer I made the scarf, I made the bit round the neck and gave it a shadow I then made the bit hanging down in another layer under that and gave that shadow too
step 7 of 10
I opened a new layer and made the hat, giving the two parts there shadow and smudging the bobble to make it look fluffy.
step 8 of 10
I then started the dog, I opened a new layer and using the pen tool I drew the outline of a cartoon dog.
step 9 of 10
I opened a new layer under the outline and used the brush tool to colour the dog in.
step 10 of 10
I then paced the dog where i wanted it and in a new layer I drew the pee.