i added the eyes and merged them with a mask and some adjustment layers
step 3 of 11
i cut a part of thr umbrella stick, transformed it, used the smadge tool to make the hair, duplicted it, transformed the parts and made the legs and antennas
step 4 of 11
used the smadge tool again to create the body hair
step 5 of 11
i cutted the little metal peace from the umbrella stick' transformed it to a tooth, duplicated it and made the mouth
step 6 of 11
i cut parts of the umbrella duplicated it and blured it to make the wings
step 7 of 11
i added the yellow flowers from the original image to make the stamens, and some layres of shadowing and painting to the face
step 8 of 11
added the background
step 9 of 11
added the man, palced a net insted of the umbrella and made the small bugs