I take a part of sky from the source pic, low its bright and raise its contrast to obtain a night sky
step 2 of 16
The Dress.
Cut parts of flowers from the source pic and adjust it to make a dress with some layers.
step 3 of 16
Dress continue
step 4 of 16
Dress continue
step 5 of 16
Dress continue
step 6 of 16
Dress continue, final xD
step 7 of 16
The "Hair"
Next put a flower part in the upper section of the dress for make a kind of hair that will be the base of the reaper head.
step 8 of 16
The Head
With the main flower, complete totally the flower because it have a cut, you must reconstruct it and give it the desired size for the work. Then put it over the "hair" layer.
step 9 of 16
The Eyes
Draw the eyes with the brush tool, in a shape acord to the head flower or; I used the same middle flower texture, cutted a little part and change its colors to black for the hole and red with some blur from the eyeball.
step 10 of 16
The Eye Brushes...
Take a part of the green plants from the picture and cut it with a eyebrush shape... this give it a evil look to our creation.
step 11 of 16
The Scythe...
Again awith the green part from the big plat in the picture cut it with a scythe shape... this must be very well masked and trying to follow very well the contourn of the same picture source. Then add brights and shadows with the burn and dodge tools for make it "real"
step 12 of 16
The Hands...
Again you must cut and give it shape to the green parts in the picture. I used the liquify tool here for make the curves and give it the form.
step 13 of 16
The Hands...
The flower that is semi closed is pretty good for make hands to our creation, then cut it and change its size, then put it following the arms position.
step 14 of 16
Hands part 2...
Now we need to make its hands looks that they have grabbing the scythe. You must copy some part of the same flower, duplicate and put it over the scythe layers. This give the ilusion the schyte is in its hands and not floating.
step 15 of 16
The feet...
Same that with the arms, cut the green part of the plants and give the desired shape with the distort tool and liquify.
step 16 of 16
Final. The shadows and lights...
The final step is give realism adding shadows and lights to our creation. I presonally copy each layer, lower its luminosity to 0, apply a little gaussian blur, low its oppacity to 50 - 60 and put in the place I think the shadow must go. With the dodge and burn tools make the final touches and you will finish.
Sorry if my english is not very clear, not is my natal language.