Extract the animal, then using the smudge brush at 1 and 2 pixels, pulled out the hairs that were lost in extraction.
step 2 of 10
Add horse face and mouth. Blend with patch and clone tools.
step 3 of 10
Warped both horns. I discovered long ago that if you make a selection with the pen tool, you can then use the transform and/or warp tool on just that section. Just take care to not move the part that's attached to the rest of your image.
step 4 of 10
Surgery begins - I used the pen tool to cut out the side of the animal.
step 5 of 10
Warped the flap to expose the 'insides' of the beast.
step 6 of 10
Selected the inside area, added a stroke, then bevel and emboss, changing the angle for the lighting and glows that I had planned.
step 7 of 10
Added a hue/sat adjustment layer for the large gear, to tone down the red details.
step 8 of 10
Added a brightness adjustment to darken the parts in the back.
step 9 of 10
Added an inner glow to the circle. By this time I had also typed the phrase on a curve, translation: Animal with horns and glowing eyes. Layer styles used for the gears and brushes, smoke brush used for the animal's 'breath'.
step 10 of 10
Base shape and layer effects. Made a rounded rectangle, and deleted the two inner bottom points, then changed the two on the bottom that were left with the convert point tool, thus making a square bottom.
Additional brushes listed: tribal by Narvil and tech by redheadstock at Deviantart.