Wish becomes whiskers by chopping them, scaling them to size, then duplicating. The duplication is flipped with edit/transform/horizontally flip
step 2 of 6
Brush tool at soft setting is used to draw in shape of a cat. Soft edges will be left to look more like fur.
step 3 of 6
Facial features are added, keeping eyes close together. Collar is brushed in with black and white dots are added for 'studs'.
step 4 of 6
Gradient layer is added for background. In next step a filter of difference clouds will be added to this layer.
step 5 of 6
Next, more details are added to the cats face, and a pillow is brushed in with brush tools, then shadowed and highlighted with burn and dodge tools. Little toes are brushed in on his feet. The canvas had to be enlarged to accommodate the pillow, then more shadows are brushed in around cat's body and feet.
step 6 of 6
Finally, a gold filter is placed over the merged image. Opacity is lowered to 65%
I also decided as I finished, to take out the dark spots at base of whiskers using clone and airbrush tools.