By rotating the source photo, I saw a dog figure, so lassoed it out to chop.
step 2 of 12
A hat and facial features are added here using a brush tool, soft airbrush for hat fur. Areas on dog will be cloned as I progress to better delineate the legs, ears, etc. Nose and eyes are done with a hard brush tool and dark color, then highlights added with dodge tool.
step 3 of 12
Another area is found that somewhat resembles another animal.
step 4 of 12
Second animal is chopped here.
step 5 of 12
Some cloning of 'fur' to help shape legs here, make ears the same size, then brush tools are used to make the little eyes, nose, and mouth. Mouth has slightly turned-up smile. Candy cane is fashioned with red and white using a hard brush tool, then refining edges with smudge tool.
step 6 of 12
A green and white hat are added to the second animal using brush tool, then more defining cloning and burning on both animals to bring out their shapes.
step 7 of 12
The Christmas tree is started from the upside down sponge man. Color is changed to greens. Some cloning made bottom wider, the tree shape is lassoed to shape needed.
step 8 of 12
Tree shape has been cut out with lasso tool, then refined with eraser tool. Edges of tree will be softened later using a soft eraser tool.
step 9 of 12
Now a bubbly pattern layer has been added for background, then a gradient layer of Christmas colors over that. Also, the burn tool is used to darken areas which might be under the boughs on the tree to help it look more like a tree with boughs.
step 10 of 12
Animals are placed in front of the tree, and a present has been drawn in with brush tool. It is decorated with several sizes of dots, and later will have stars added.
step 11 of 12
Now a large star is brushed in at top of the tree, then duplicated and sized smaller to be placed in garlands on the tree. Colors are changed using color balance and hue/sat tools.
step 12 of 12
Finally, snow flakes are added. The first flake is created using the brush tool, then duplicated in different sizes and placed randomly about the canvas, some in back of animals, and others on a layer in front of the animals.